STAGES OF DEVELOPMENT OF THE PROFESSIONAL INCOME TAX IN THE RUSSIAN FEDERATION: PROPOSAL AND LEGISLATIVE CONSOLIDATION

From January 1, 2019, a special tax regime in the form of a tax on professional income began to operate on the territory of the Russian Federation. This scientific work is devoted to the study of the mechanism of implementation of this tax regime, its key theoretical and practical features, the analysis of this phenomenon based on foreign experience and the history of its origin. The Institute of "self-employment" in the last few years has been one of the key institutions of tax law, attention to which has been riveted both by scientists and citizens of the countries in which it began to operate. The author considers the stages of the legislative implementation of this institute on the territory of the Russian Federation, an assessment of the institute under study is carried out, in addition, a number of debatable issues are put up for discussion.

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