Professional Income Research Articles

Налог на профессиональный доход: особенности применения

Налог на профессиональный доход: особенности применения

Professional income tax: types of activities, rates, application criteria

In the context of rising unemployment due to the difficult economic situation that has arisen in connection with the coronavirus pandemic, citizens ’ interest in the tax for the self-employed has increased. The article shows the reasons for the growing interest of citizens in the professional income tax (hereinafter - the PIT). As of 1 January 2019, a new experimental tax regime was introduced in four regions of Russia, and from July 1, 2020 all regions of Russia can introduce this tax regime. The main criteria for applying the professional income tax are considered. Determination of the place of business, rates, as well as benefits provided for by current legislation. Tax risks and advantages of working with self-employed organizations. Conditions established by regulations for the application of PITs. Features of the transition to the new regime of individual entrepreneurs. An algorithm for checking risks by the internal controller when working with the self-employed is proposed.

LEGAL REGULATION OF ACTIVITY OF SELF-EMPLOYED CITIZENS IN THE RUSSIAN FEDERATION

This paper is devoted to the analysis of legal regulation issues concerning self-employed citizens in the Russian Federation as part of an experiment in certain regions of Russia on the legalization of self-employed people’s activities. The way out of the shadow of the self-employed people is one of the most discussed issues not only in Russia, but also in many countries of the world. The unwillingness to officially register their activities is explained, first of all, by the fact that the payment of taxes, as a rule, is incommensurable with the income of the self-employed people. At the same time, without registering their business, self-employed citizens are left without their social protection from the state, and without the opportunity to receive development loans, etc. The state should encourage self-employment people, as it contributes to solving the problem of unemployment. In the EU and the USA, the self-employed population provides business, social, real estate, intermediary services, as well as provides counselling, advertising, retail, franchising and other activities (over 400 types of activities). At the same time, a self-employed citizen can provide paid services to various organizations on a certain range of issues, demonstrating their professional qualities, either with the prospect of possible employment in these organizations as a specialist, consultant or contractor, or remaining a specialist in a free profession [1]. For most countries, the issue of how to legitimize the activities of the self-employment people is relevant, so that on the one hand, the budget is replenished, and on the other, social guarantees are established [2]. In the course of the study of the stated problems, the authors come to the conclusion that today the Russian Federation needs to build a social security system for self-employed citizens. At the same time, the tax on professional income should remain unchanged.

Self-Employment: Innovation in The Regulation of Entrepreneurial Activity

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.

ПРЕДПОСЫЛКИ ВВЕДЕНИЯ И КОНСТИТУЦИОННЫЕ ОСНОВЫ НАЛОГА НА ПРОФЕССИОНАЛЬНЫЙ ДОХОД

ПРЕДПОСЫЛКИ ВВЕДЕНИЯ И КОНСТИТУЦИОННЫЕ ОСНОВЫ НАЛОГА НА ПРОФЕССИОНАЛЬНЫЙ ДОХОД

Are Presumptive Taxes a Good Option for Taxing Self-Employed Professionals in Low & Middle-Income Countries?

The term ‘hard-to-tax’ (HTT), in tax evasion literature, refers to farmers, small and medium-sized enterprises (SMEs), and professionals. However, research on the hard-to-tax in low and middle income countries (LMICs) has primarily focussed on farmers and SMEs. Professionals are rarely critically considered, despite the acknowledgement in the literature that, considering their potential earnings, the absolute financial amount involved in evasion among professionals in LMICs is probably higher than among farmers and SMEs. Further, while presumptive tax regimes have been widely used in LMICs to tax SMEs and farmers, professional income is almost always explicitly excluded in the eligibility criteria for these regimes. There is also a gap in the literature on presumptive taxes. Scholarly discourse on these regimes have primarily focussed on their suitability for farmers and SMEs; there is little discourse on their suitability for professional income. The author fills these two gaps by making use of qualitative data on tax evasion by lawyers and dentists in Kenya. The qualitative data suggests that professionals fail to comply because of (i) peer influence, (ii) low levels of financial and tax capability, and (iii) the damaged political legitimacy of the tax authority. This paper makes an original contribution to the literature on the hard-to-tax and presumptive taxation by proposing that although presumptive tax regimes ordinarily explicitly exclude professional income, these regimes can be useful partial solutions for taxing newly qualified, self-employed professionals if they are well-thought-out, meticulously designed and implemented, and rigorously monitored.

О легализации деятельности самозанятых граждан в Российской Федерации

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.

Tax Incentives for Human Capital Development: the State of Things and Prospects

The subject of the research is tax incentives aimed at the development of human capital. The object of the research is the factors that influence investment in human resources. The purposes of the research were to summarize the Russian practice of labor remuneration taxation in the part of providing social tax offsets to the personal income tax (PIT); insurance premiums; revealing shortcomings of the practice and developing proposals for their elimination. The novelty of the research is the fact that, unlike the existing numerous studies on this subject, the paper gives assessment of the nature of innovations in the tax system through the prism of the government support of labor as a factor of production. The research methodology is based on general cognitive methods (deduction and induction, analysis and synthesis, analogy, observation, description and generalization). In the course of the analysis, the data of statistical tax reporting documents of the Federal Tax Service on social tax offsets for training and medical treatment provided to PIT taxpayers were used. The factors distorting the reliability of the human capital assessment are exposed: differentiation in the labor remuneration levels and the size of cash incomes, low potential of employees’ mobility. The trends in the provision of social tax offsets for training and medical treatment are revealed. It is concluded that tax incentives for the development of human capital should include reduction of the tax burden on labor through expanding the system of tax offsets and introduction of family taxation rather than establishing the progressive scale of tax rates. It is proved that the introduction of the professional income tax for self-employed citizens should be considered as a factor in reducing informal employment by creating favorable conditions for tax administration of businesses.

Каким быть налогу на профессиональный доход?

Th e Federal Laws of November 27, 2014 No. 422-FZ and of November 27, 2018 No. 425-FZ, which provide for conducting an experiment to establish a special tax regime «Tax on Professional Income», came into force on January 1, 2019.

Professional income tax in the system of special tax regimes: legal support experiment

Professional income tax in the system of special tax regimes: legal support experiment

BEHAVIORAL INTENTION TO PAY ZAKAH ON EMPLOYMENT INCOME AMONG ACADEMICIANS IN KANO STATE, NIGERIA

The institution of zakah is the cornerstone of the Islamic economic system and the disbursement of the zakah fund in line with the Qur’anic injunction ensures equitable distribution and transfer of wealth from the rich to the poor. However, zakah practice in many Muslim countries left wide gap especially in realizing the goal of zakah in poverty reduction. For instance, zakah on employment income is largely neglected despite its juristic backing and changing economic structure that creates high professional income earners that form either upper middle class or lower middle class of the society. The objective of this paper is to explore the intention of income earners to pay zakah on their employment income in Kano State as this will add to the zakatable sources of the State Zakah commission. The paper employed Theory of Reasoned Action to examine the behavioral intention of 300 academics across Kano state government owned tertiary educational institutions to pay zakah on their income. Structural equation modeling was used to analyze the data collected. The overall result shows that the respondents have favorable behavioral intention towards payment of zakah on employment income. Specifically, the positive effect of both attitudinal beliefs and subjective norm on the behavioral intention is revealed. Hence, the need to come up with a comprehensive policy that will boost zakah collection, consequently its distribution to reduce extreme poverty in the state.Keywords: Zakah, Employment Income, Attitudes, Subjective Norm, Behavioral IntentionJEL Classification: H2, H310

İran sağlık çalışanlarında cinsiyet farkı ve eşitsizliği

Objective: The income inequality has increased significantly throughout the world. The aim of current study was to examine income inequality using Gini Coefficient among health professionals in Iran in 2012. Also, gender income gap and its determinant were assessed in this study. Material and methods: Using propensity scoring method, we examined the existence of income gap between male and female physicians. At the end OLS regression was estimated to find variables effect health professional income. Results: The results of the study showed that Gini coefficient for health professional income was 0.428. A significant difference was found between male and female income after adjustment of confounder variables. Conclusion: There are differences in income by the type of the work of professionals, working in private sector and sex. It is suggested that the government make policies to reducing the income gap between health professionals.

Are seasonal and income variations accountable for bowel and bladder dysfunction symptoms in children?

Certain illnesses tend to occur more commonly at certain times of the year. It is also known that individuals of different socioeconomic groups have a predilection for physical ailments that in some cases may be related to poor access to healthcare or may be related to environmental or work related causes. We hypothesized that there may be a difference between patients from season to season and from different socioeconomic groups and their presenting lower urinary tract symptoms (LUTS). We reviewed our electronic medical record going back for 5 years, selecting out all patients who presented to all 10 of our offices in a wide geographic area that covers 22 million people of all races and income levels in the Tristate area of New York. We identified 13,346 patients, 6,010 males and 6,957 females, and 379 were excluded for not meeting age inclusion criteria. The descriptive statistics based on age, median income for both males and females can be found in Tables I, II, III, and IV, respectively. Of note, males were older than females at presentation (8.1 vs. 6.9 years) with no difference in median incomes between families. There were more UTIs in females and more dysuria complaints in males. Urinary incontinence also appeared to be more prevalent in females than males, while males had more issues with fecal soiling than the females. What was obvious was that urgency and frequency was positively correlated with high income groups. On the other hand urinary incontinence represented either by itself or combined with UUI was more prevalent in the high school group. Fecal soiling was also more prevalent in the high school group. UTIs were more prevalent in the high school group but surprisingly there was no difference in patients that were not able to empty their bladders. Conversely we found that constipation was more prevalent in the professional group than in the other groups which is the opposite of the FS findings. Lastly dysuria appeared to be more prevalent in the P group. It is clear that there are marked differences in the results between high school income and professional income groups in particular with the U and F, along with C which correlate with high income professionals' children. UUI, UI, UTI, along with FS are associated with high school income parents. Neurourol. Urodynam. 36:148-154, 2017. © 2015 Wiley Periodicals, Inc.

Academic I.D. in jeopardy: the erosion of time, professional values, and physician satisfaction.

The American public entrusts academic medicine with a varied portfolio of critical responsibilities: the thoughtful mentoring of future generations of doctors, the engagement of cutting edge discoveries, and the empathic treatment of patients with complicated illnesses. The erosion of time to perform these duties has led to an estrangement of our key professional values and thus a loss of public trust, the inability to recognize new diseases, reduced communication in our ranks, and physician dissatisfaction. Much of this is driven by an unbalanced focus on the business model of medicine, highlighting rapid patient transactions linked to professional income with financial incentives for high-volume care. Reversing the current trends requires a new type of leadership committed to long-held professional values and a recognition of what drives professional excellence. As internists and infectious diseases specialists without procedures in our practice, we are especially vulnerable to these trends.

Neutralisation, cumul intégral : amortisseurs des trajectoires des allocataires du RSA

Neutralisation, full accumulation : corrective measures for the paths taken by RSA benefit recipients There are two corrective mechanisms integral to the RSA (revenu de solidarité active – earned income supplement in France) for the support of benefit recipients undergoing a shift in career : full accumulation, during successful transitions to employment, and neutralisation, after the loss of a means-based professional income. The article aims to provide the information to allow the understanding of these barely studied mechanisms, firstly through the in-depth analysis of their operation then by means of a counting and statistical description of the public in question. Over a given month, 15% of RSA recipients benefit from these two mechanisms. The mechanisms tend to grant a higher amount of RSA to working people whose career paths are the most discontinuous (with equal received income), in a context whereby the increasing division of the employment market into short periods is affecting in particular the public receiving RSA benefits.

Zakah on Employment Income in Muslims Majority States of Nigeria: Any Cause for Alarm?

This paper aims at adding to reliable solutions of the menace of poverty in the Muslim majority states of Nigeria by providing facts that buttress the payment of Zakah on employment and professional income as a powerful source of funds for dealing with the harsh effect of poverty among Muslim communities. The paper is purely a literature review research that explores the jurisprudential debate and ruling on Zakah on employment income and traces how some Muslim majority jurisdictions benefitted immensely towards eradicating poverty using proceeds from Zakah on employment and professional income. In view of this, the paper recommends to those in authority to take a juristic stance on the matter and generate Zakah funds from employment and professional income as well as ensure proper disbursement of the funds to the target group in order to curb the poverty situations of the Muslim majority states in Nigeria and beyond.

Fighting for Business: The Limits of Professional Cooperation among American Doctors during the First World War

The American medical profession participated extensively in preparedness and mobilization for the First World War, with more than one in five doctors voluntarily enlisting in various branches of the Army and Navy Medical Corps. Medical officers were widely valorized for suspending their civilian careers and for sacrificing their professional income while in service. Because of the meager commissions that medical officers received by comparison with fees many doctors earned in established private medical practices, scores of county medical societies implemented organizational solutions to this business problem, with the hopes of removing a significant disincentive to enlistment. In these "practice protection plans," a civilian doctor promised to take care of the patients of a military doctor, to forward a portion of the fees collected thereby to the family of the military doctor, and to refer these patients to the military doctor upon his return. Despite initial enthusiasm and promotion, these plans ultimately failed to achieve their objectives, leading some medical officers to accuse civilian doctors of being opportunistic, unpatriotic "slackers." This episode reveals the limits of professional cooperation in American medicine at the time and the need to explain organizational failures in the grand narrative of professionalization during the "Golden Age" of American medicine.

EPA-0192 – What predicts satisfaction with life: a structural model for a cross-national sample of older adults

Objectives This study aims at exploring a structural model of satisfaction with life's (SWL) predictors in a cross-national sample of older adults. Methods A community-dwelling sample of 1,234 older adults was assessed regarding SWL, sense of coherence (SOC) and socio-demographic, lifestyle and health-related characteristics. Structural equation modeling was used to investigate a structural model of the self-reported SWL, comprising SOC, socio-demographic characteristics (age, sex, education, marital and professional status, household, adult children, income, living setting and religion), lifestyle and health-related characteristics (physical activity, recent disease and medication). Results Significant predictors are SOC (β = .733; p Conclusions Sense of coherence is the strongest predictor of self-reported SWL. Other predictors are religion, income, adult children, education, living setting and medication. The four nationalities did not present significant differences, concerning SWL. This study highlights the factors that influence older adults’ SWL, namely, SOC, religion and income, as promoters of aging well, within a salutogenic model of health for older populations.

Screening for post-traumatic stress disorder (PTSD) in a psychiatric emergency setting

Background and Objectives: (i) to assess the prevalence of PTSD in a psy- chiatric emergency setting by means of a diagnostic instrument and to compare it with PTSD-prevalence of a clinically evaluated, historical sample; and (ii) to assess psychiatric residents' perception of the systematic use of this diagnostic instrument. Methods: A consecutive sample of patients (N = 403) evaluated for a psychiatric emergency was assessed with the module J (PTSD) of the MINI, the historical sample (N = 350), assessed by chart review, consisted of consecutive patients of the same setting evaluated one year prior to the study period. Residents' perceptions were assessed by means of a focus group. Results: While in only 0.57% of the historical sample (N = 350) a diagnosis of PTSD was recorded, 20.3% (N = 64) of the patients assessed with the diagnostic instrument (N = 316) qualified for a diagnosis of PTSD. Higher prevalence rates were observed in refugees and those without legal residency status (50%); patients from countries with a recent history of war (47.1%); those with four (44.4%) or three psychiatric co-morbidities (35.3%); migrants (29.8%) and patients without professional income (25%). Residents felt that the systematic use of the tool was not adequate in the psychiatric emergency setting for various reasons (e.g.: not suitable for a first or single consultation, negative impact on the clinical evaluation). Conclusions: The study confirms that PTSD is underdiagnosed in the psychiatric emer- gency setting. To improve the situation, targeted screening or educational and institutional strategies are needed.

Perfil do nutricionista clínico e sua atuação em consultórios na cidade de Fortaleza - Ceará

Objective: To characterize the role of nutritionist in private offices in a municipality. Methods: Cross sectional study with a quantitative approach, and population composed of 45 nutritionists who attended clinics in the city of Fortaleza - CE, Brazil. We used a questionnaire consisting of sociodemographic data, academic standing, professional activities and information. The data were organized by the Statistical Package for Social Sciences - SPSS, version 15. Results: The sample revealed a predominance of women - 43 (95.6%), with a mean age of 21 to 30 years - 15 (33.3%), married - 30 (66.7%), Catholic - 34 (75.6%), white - 32 (71.1%) and natural state of Ceara - 34 (75.4%). Of the total sample, 40 (88.9%) graduated in public universities, 24 (53.3%) had more than 10 years since graduation, and 40 (88.9%) had some kind of graduate. There was a positive association between duration of graduate and professional income. The quest for slimming / weight loss with 40 (91.1%) was considered the most cited reason for consultation with a nutritionist. The “inadequate remuneration” was reported by 23 (51.1%) of respondents as the main negative factor of the profession. Conclusions: The results showed a young professional, seeking updates on the area where it operates and that aims professional autonomy. The article opens promising perspectives for the potential contributions to improving the quality of information about the profile of these professionals