Article title: TAXATION OF INCOME OF THE SELF-EMPLOYED: STATE AND PROSPECTS

Article author: Mikhaleva Oksana Leonovna

Number of pages: 5

Contact mail: Mikhaleva2007@yandex.ru

Аbout the author:

Annotation:
The article is devoted to the introduction of a special tax regime in the form of a tax on professional income. The article considers the experience of taxation of the self-employed in foreign countries. The article analyzes the procedure for acquiring self-employed status by an individual, the specifics of taxation, and the results of a tax experiment.