The Impact of the Coronavirus Pandemic on Tax Receipts from Self-Employed Citizens in the Russian Federation
Journal: Financial Journal
Year: 2022

The coronavirus pandemic has affected all the economies throughout the world, including tax revenues from economic entities. The purpose of this research was to study the development of self-employment in Russia and foreign countries during the spread of a new coronavirus infection and to assess tax revenues from the self-employed to the budget system of the Russian Federation during this period. Within the framework of this research, various approaches to the status of a self-employed person ar