PROFESSIONAL INCOME TAX IN THE SYSTEM OF SPECIAL TAX REGIMES OF THE RUSSIAN FEDERATION PROFESSIONAL INCOME TAX IN THE SYSTEM OF SPECIAL TAX REGIMES OF THE RUSSIAN FEDERATION
This scientific article discusses one of the special tax regimes - the tax on professional income. Due to the fact that this type of tax in the Russian Federation has appeared much recently, special interest in it is obvious. The article deals with the main problematic issues regarding the origin of this taxation, subject, object, as well as the scope of distribution in the Russian Federation this scientific article discusses one of the special tax regimes - the tax on professional income. Due to the fact that this type of tax in the Russian Federation has appeared much recently, special interest in it is obvious. The article deals with the main problematic issues regarding the origin of this taxation, subject, object, as well as the scope of distribution in the Russian Federation