title: ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½Ð¾Ð³Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÐµÐ¶Ð¸Ð¼Ð° Â«ÐÐ°Ð»Ð¾Ð³ Ð½Ð° Ð¿ÑÐ¾ÑÐµÑÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½ÑÐ¹ Ð´Ð¾Ñ Ð¾Ð´Â»
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Proposals for the implementation of the special tax regime Â«Tax on professional incomeÂ»
Creators: name: ÐÑÐ°Ð²ÑÐµÐ½ÐºÐ¾, ÐÐ½Ð°ÑÑÐ°ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐ¹ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÑÐµÐ¶Ð¸Ð¼
Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° Ð¿ÑÐ¾ÑÐµÑÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½ÑÐ¹ Ð´Ð¾Ñ Ð¾Ð´
ÑÐ°Ð¼Ð¾Ð·Ð°Ð½ÑÑÑÐµ
Ð½Ð°Ð»Ð¾Ð³ Ð´Ð»Ñ ÑÐ°Ð¼Ð¾Ð·Ð°Ð½ÑÑÑÑ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ
special tax regime
professional income tax
self-employed
self-employed tax
taxation

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description: This final qualification work is devoted to studying the mechanism for introducing a special tax regime Â«Professional income taxÂ» on the territory of the Russian Federation, as well as developing proposals to improve the efficiency of introducing a special regime. In the process, the following tasks were solved: 1. To explore the theoretical foundations of the special tax regime. 2. To analyze the regulatory framework in the field of special taxation Â«Professional income taxÂ». 3. To analyze the current situation abroad and in the Russian Federation in the field of taxation on professional income for self-employed citizens. 4. Identify key issues that contribute to the introduction of a special tax regime on the territory of the Russian Federation. 5. Identify the main directions for improving the implementation of the special tax regime Â«Professional income taxÂ». In the course of the work, an analysis was made of the legislation in the field of introducing the special tax regime Â«Professional income taxÂ», an analysis of statistical data describing the effectiveness of the introduction of the special regime, and a number of problems identified with the introduction of the Â«Professional income taxÂ» regime were identified. The result is the identification of the problems of introducing a tax regime into the territory of the Russian Federation. In this connection, a number of measures have been developed aimed at improving the project for the implementation of the tax regime, an assessment has been made of the effectiveness of their development and implementation, and criteria have been developed that will allow us to further evaluate the productivity of the proposed measures.