Tax risks of retraining civil law relations with self-employed citizens into labor

Abstract

Many health care institutions, primarily private ones, are increasingly attracting professional income tax payers in their activities, drawing up civil law contracts with them. At the same time, this type of contracts is often used by unscrupulous taxpayers to avoid paying mandatory payments, in connection with which the tax authorities pay special attention to the control of these contracts. The article considers the differences between the employment contract and the civil law contract, lists the signs of substitution by the civil law contract with the payer of the tax on the professional income of the employment contract, used by the tax authorities when retraining relations with an individual into labor.