Налог на самозанятость как способ выхода доходов из теневой экономики в России
Journal: Scientific Works of the Free Economic Society of Russia
Year: 2024

The article was written on the current topic of the influence of fiscal policy on the shadow economy of Russia, in particular, the key change in tax legislation in recent years - the introduction of a tax on professional income. The issue of legalizing the income of the self-employed is extremely relevant today. Studying the self-employment regime, the impact, and measures taken on the exit of income from the “shadow economy” seems possible right now, since there is already a certain basis for a