Ways to improve the taxation of self-employed persons

Article: One of the main achievements in the field of employment in Russia was the acquisition of the status of a self-employed citizen as an official way of earning money. According to the Federal Law "On conducting an experiment to establish a special tax regime" Tax on professional income " November 27, 2018 N 422-FZ in Russia, a special taxation regime has been established for the most employed population. Currently, this type of taxation has not yet been brought to the ideal, which leads to to the need to develop a program to improve the efficiency of this type of taxation. The article examines some of the specific features of this group of workers, including a comparison between self-employed citizens and individual entrepreneurs. This comparison is relevant because these 2 economic categories are quite similar in nature, which endows the status of a self-employed citizen with the features of an individual and a legal entity at the same time. Also, the article examines the already existing measures to regulate the taxation of the self-employed, and a comparison of these measures with the existing tax benefits for Russian citizens. Based on the results of this comparative analysis, it was revealed that the proposed amount of tax deductions for self-employed citizens is several times less than that which is available to citizens of the Russian Federation. As a result, it was proposed to regulate the indicated problem by analogy with the methods applied to the citizens of the Russian Federation. It was also proposed to simplify the procedure for submitting the required package of documents for obtaining a tax deduction for self-employed citizens using the My Tax application, through which interaction between a self-employed citizen and the tax authorities is carried out.