Abstract
The article describes the category of “self-employed citizens”, outlines their role in the socio-economic structure of society, and studies the main stages of legislative changes related to the legalization of taxation of incomes of selfemployed. The analysis of foreign experience in solving the problem of taxation of self-employed is given. The reasons for which the self-employed remain in the shadow sector of the economy are identified. The authors consider the positive and negative effects of the introduction of tax on professional income.
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