SELF-EMPLOYMENT OF CITIZENS ON THE WAY OUT OF THE SHADOWS INTO THE LIGHT
The article examines the evolution of tax instruments designed to encourage citizens with entrepreneurial income and tax evaders to make a decision to legalize and become taxpayers. From these positions, the mechanism of tax holidays is considered and an assessment of its effectiveness is given, the special tax regime “Tax on professional income” and its advantages in comparison with the tax holidays of individual entrepreneurs using a simplified or patent taxation system.