TOPICAL ISSUES OF INCOME TAXATION IN PUBLIC PROCUREMENT IN THE RUSSIAN FEDERATION
The article examines the effect of individuals on taxation while taking part in public procurement in the Russian Federation. We analyzed current legislation standards given their enforcement practice for the case. Thus, a range of problems relating to calculating and withholding income tax payments in public procurement are brought out. We studied such issues as: individual's (being a counterparty under a state (municipal) or civil contract) acquisition or loss of a solo proprietor status, an individual's application of a «self-employed citizen» status (administration of a special tax regime - tax on professional income), the use of a progressive tax scale (tax on the rich from 2021). Suggestions for optimizing the interaction of the customer's officials, aimed at preventing tax violations in procurement, are formulated.