Abstract
The article examines the question of the implementation of the Federal Law No. 422 "On Conducting an Experiment to Establish a Special Tax Regime "Tax on Professional Income" in the City of Federal Significance Moscow, the Moscow and Kaluga Regions, and in the Republic of Tatarstan (Tatarstan)". The authors considered the main prerequisites for the adoption of the Federal Law No. 422, and also analyzed the positive trends in the development of the entrepreneurial activity of the self-employed. The paper reveals deficiencies in the legislative framework for the activities of the self-employed population and formulates suggestions for improving the preferential tax regime for the self-employed category of citizens.
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