Abstract
The article explores new opportunities to ease the tax burden of citizens registered as an individual entrepreneur and not using the labor of employees, and citizens who are not registered as such and do not pay tax on their income. These opportunities are realized thanks to the introduction on a pilot basis of a new special regime “Tax on professional income”, calculated for the period until December 31, 2028. For three and a half years (2019–06/30/2022). The number of self-employed citizens exceeded 5.2 million people.
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