Modern problems and prospects of tax on professional income application
The article discusses debatable issues of taxation of self-employed citizens in the Russian Federation. The purpose of the study is to analyze the current practice of taxation of self-employed citizens, identify urgent problems that arise during implementation of the experiment on professional incom...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2023-07-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/4552 |
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| author | N. G. Morozova M. V. Tipalina |
| author_facet | N. G. Morozova M. V. Tipalina |
| author_sort | N. G. Morozova |
| collection | DOAJ |
| description | The article discusses debatable issues of taxation of self-employed citizens in the Russian Federation. The purpose of the study is to analyze the current practice of taxation of self-employed citizens, identify urgent problems that arise during implementation of the experiment on professional income tax application, and search for approaches to their solution. The statistical data of the Federal Tax Service of the Russian Federation on the number of registered tax payers and their distribution by region have been analyzed as well as of tax revenues to the respective budget, advantages and disadvantages of similar system, and legal consolidation of the status of self-employed citizens. Ideas on how to improve efficiency of the tax regime have been generated. The study concludes that the experimental taxation regime for self-employed citizens has to be developed further. The results obtained can be used in the development of decisions to improve tax on professional income at the end of the experimental period and in development of draft laws to improve provisions of the state tax policy relating to self-employed citizens. |
| format | Article |
| id | doaj-art-4f046a9648864c2c92385b01d90e41ce |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2023-07-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-4f046a9648864c2c92385b01d90e41ce2025-02-04T08:28:17ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152023-07-011616217010.26425/1816-4277-2023-6-162-1702819Modern problems and prospects of tax on professional income applicationN. G. Morozova0M. V. Tipalina1State University of ManagementState University of ManagementThe article discusses debatable issues of taxation of self-employed citizens in the Russian Federation. The purpose of the study is to analyze the current practice of taxation of self-employed citizens, identify urgent problems that arise during implementation of the experiment on professional income tax application, and search for approaches to their solution. The statistical data of the Federal Tax Service of the Russian Federation on the number of registered tax payers and their distribution by region have been analyzed as well as of tax revenues to the respective budget, advantages and disadvantages of similar system, and legal consolidation of the status of self-employed citizens. Ideas on how to improve efficiency of the tax regime have been generated. The study concludes that the experimental taxation regime for self-employed citizens has to be developed further. The results obtained can be used in the development of decisions to improve tax on professional income at the end of the experimental period and in development of draft laws to improve provisions of the state tax policy relating to self-employed citizens.https://vestnik.guu.ru/jour/article/view/4552professional income taxself-employed citizenstax systemtax administrationdigitalization of taxationdigital transformation of micro-businesstax supportimplementation of advanced management concept |
| spellingShingle | N. G. Morozova M. V. Tipalina Modern problems and prospects of tax on professional income application Вестник университета professional income tax self-employed citizens tax system tax administration digitalization of taxation digital transformation of micro-business tax support implementation of advanced management concept |
| title | Modern problems and prospects of tax on professional income application |
| title_full | Modern problems and prospects of tax on professional income application |
| title_fullStr | Modern problems and prospects of tax on professional income application |
| title_full_unstemmed | Modern problems and prospects of tax on professional income application |
| title_short | Modern problems and prospects of tax on professional income application |
| title_sort | modern problems and prospects of tax on professional income application |
| topic | professional income tax self-employed citizens tax system tax administration digitalization of taxation digital transformation of micro-business tax support implementation of advanced management concept |
| url | https://vestnik.guu.ru/jour/article/view/4552 |
| work_keys_str_mv | AT ngmorozova modernproblemsandprospectsoftaxonprofessionalincomeapplication AT mvtipalina modernproblemsandprospectsoftaxonprofessionalincomeapplication |