The legal structure of the special tax regime “Professional income tax” and the legal status of “self-employed citizens”: the problem of competition of labor, civil and tax law
The article assesses the legal regulation of relations associated with the use of labor of “self-employed citizens” in connection with the legal structure of the special tax regime. According to the author, self-employed individuals must be in the sphere of joint parity regulation of norms of various industry affiliations, norms of civil, labor and tax legislation.