Abstract
The article examines the features of tax accounting and the calculation of personal income tax associated with the problem of taxation of the income of drivers of the Yandex.Taxi aggregator service, a step-by-step algorithm for the operation of the online taxi ordering system, identifies problems associated with the responsibility of the participants in the process, as well as with the occurrence of situations when the income of drivers is not taxed. As a result, it is concluded that it is necessary to oblige Yandex.Taxi LLC at the legislative level to conclude an employment contract with drivers and act as a tax agent in respect of the income they receive in order to increase tax control over the completeness of the calculation and payment of personal income tax, as well as to clearly define the boundaries of liability of the participants in the process online taxi ordering.
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