Проблемы регулирования деятельности зарегистрированных предпринимателей в разрезе применения специального налогового режима «Налог на профессиональный доход»

Abstract

The article deals with the problems associated with the regulation of the activities of registered entrepreneurs in the context of the application of a special tax regime “tax on professional income”. Particular attention is paid to the activities of “self-employed citizens”, their legal status. Based on the analysis, conclusions were drawn about the readiness of citizens to adapt to modern business conditions. In this regard, the available information materials from electronic resources were studied in detail for the expediency and practicality of the use of these data by entrepreneurs. The main provisions and grounds for the application of a special tax regime — “Tax on professional income” are analyzed. The subjective and objective problems of regulating the activities of registered entrepreneurs applying such a special tax regime are revealed. The solution of the above problems will contribute to increasing the level of financial literacy among the population, the correct interpretation of legislation, the payment of taxes, as well as the growth of registration of their entrepreneurial activities by citizens.