ОСОБЕННОСТИ НАЛОГООБЛОЖЕНИЯ ИНДИВИДУАЛЬНЫХ ПРЕДПРИНИМАТЕЛЕЙ И САМОЗАНЯТЫХ ГРАЖДАН В РЕСПУБЛИКЕ СЕВЕРНОЙ ОСЕТИИ – АЛАНИИ

Abstract

The idea of self-employment as a promising and modern form of economic independence of citizens has recently often appeared in journalism and research, due to its relevance. The authors cite the peculiarities of taxation of the self-employed, analyzing the essence of self-employment as a socio-economic phenomenon and statistical indicators. The article discusses new opportunities for self-employed citizens, the pros and cons of this tax regime regulating the activities of the self-employed population as an experiment in four subjects of the Russian Federation; special taxation regimes and tax benefits for the self-employed. The necessity of improving the regulation of this activity, including in terms of taxation, is substantiated.