An Experiment in Introducing Professional Income Tax. The Practice of the Ural Federal District

To combat the illegal entrepreneurial activity of citizens in the Russian Federation, attempts have been made for a long time to legalize the activities of the self-employed. Since 2019 as an experiment a new special tax regime "Professional income tax" has been introduced. According to the author, one of the key mistakes of the legislator was the lack of fixing the term "self-employed" as well as the failure to establish a clear legal status for persons applying the new tax regime. In the article, the author analyzes the conditions for applying professional income tax, tax rates, the procedure for its calculation and payment, tax liability, the distribution of tax deductions between budgets, as well as the advantages and disadvantages of this tax regime. Aspart of the study, the author made the first section of the results of applying professional income tax in the Ural Federal District: he studied statistics on the application of professional income tax, as well as the activities of state bodies to inform citizens. In conclusion, proposals were made to improve the short story to increase the effectiveness of legal regulation.