PROFESSIONAL INCOME TAX IN ENTREPRENEURSHIP: PROBLEMS AND PROSPECTS OF EXPERIMENT IN SCIENCE AND PRACTICE
Background . In Russian Federation, for the first time since the beginning of last year, a new special tax regime called the professional income tax (PIT) is being introduced in the form of an experiment in order to remove the income of self-employed citizens who are not registered as an individual entrepreneur or other form of business entity from the shadow sector. The result of this phenomenon was the adoption of a new Federal law No 422 that enshrines the basic provisions of this regime. The purpose of this study is to analyze last year’s innovations, changes and their results in the sources of business and tax law in the aspect of the special tax regime of PIT. Materials and methods . The article analyzes the Federal Law No 422-FZ “On conducting an experiment to establish a special tax regime ‘Professional Income Tax’”, the norms of the Tax code of Russian Federation, the views of domestic lawyers on the category of self-employed citizens in the aspect of taxation of the NPD regime, and their views on this problem. Results . Studied norms of the legislation of Russian Federation about NAPs, analyzed the norms of the tax code in this field, identified the nature and characteristics of tax regimes in Russia, their tax rates are possible in comparison with the NAPs, the principle of social justice and its status in the conditions of reforming of tax system of Russian Federation. We were found a relationship between the social justice of entrepreneurship and business income from the degree of entrepreneurial activity in the basis of the market economy. Conclusions . The study of the legislation of the Russian Federation on NAPs revealed that the content of the rules is limited only by the most General principles of taxation. It is necessary to fix the Federal law “About population employment in the Russian Federation” the fundamentals regarding the legal status of self-employed individuals and their registration in the tax code to clarify the provisions of the transition to NAP with other special tax regimes and to adjust the tax deductions in respect of specified categories of taxpayers and their right to receive social welfare from the state.