НАЛОГ НА ПРОФЕССИОНАЛЬНЫЙ ДОХОД В СИСТЕМЕ СПЕЦИАЛЬНЫХ НАЛОГОВЫХ РЕЖИМОВ

Abstract

Scientists ambiguously assess the new special tax regime “Earned Income Tax” introduced in 2019 as an experiment: some scientists criticize it, while others recognize it necessary. A little over two years of experience with this tax regime revealed positive results and some problems. The study aims to carry out a legal analysis of the earned income tax as a special tax regime, identify disadvantages and suggest ways to eliminate them. The authors considered the specifics of the tax regime “Earned Income Tax” to investigate its nature and identify its advantages and disadvantages. The study found that the legalization stimulation and the emergence of new business entities are carried out through the use of a special tax regime along with preferential taxation – a simplified procedure for tax administration. The authors paid particular attention to the problem of defining the concept of self-employed, which is not legally enshrined. The paper analyzes Federal law No. 422-FZ in terms of legal conflicts with other federal laws and suggests ways to eliminate them. The authors discuss bill drafts proposing to make some amendments to the current Federal law No. 422-FZ in terms of allowing the RF constituent entities to independently reduce the earned income tax rate, as well as establishing a minimum tax amount in the absence of income. The analysis allowed concluding that the new special tax regime, despite some disadvantages and imperfections of the current legislation in terms of its regulation, can ensure a balance of private and public interests to replenish the budget by transferring the activities of the self-employed to the legal field.