Self-employment in Russian Federation: analysis and forecasting of effectiveness of professional income tax’s establishment
A federal law about establishment of special tax regime “professional income tax” came into force on 1th January 2019 in four experimental regions (Moscow, Moscow Region, the Republic of Tatarstan, Kaluga Region). The income tax’s impact on self-employers’ performance, effectiveness of income tax and citizens’ attitude to new law are analyzed in the article. Measures are offered to increase the efficiency of taxation and self-employers’ crediting, as well as the formation of the self-employed’ legal and economic status. The relationship between the decision to switch to the status of self-employed and socio-economic guarantees and benefits is considered.