Monitoring of results of introduction of experimental tax regime for self-employed – tax on professional income

Abstract

The article analyzes the innovation of Russian tax legislation – the professional income tax, as well as statistical and sociological data on the number of citizens participating in the informal sector of the economy. The article defines the objective reasons for the introduction of this tax, the factors of increasing secondary self-employment («moonlighting») and the specifics of obtaining self-employed status by an individual. According to the analysis of the regulatory framework, the official position of the Ministry of Finance of Russia, regarding the application of certain provisions of the law on self-employed, there are advantages and disadvantages of the tax regime that influence on national economic security.