Keyword: «legalization»

The article discusses the purpose and objectives of the introduction of a tax on professional income in the Russian Federation. Sources of legal regulation of the special tax regime for self-employed citizens are named. The analysis of the dynamics and structure of the number of self-employed in Russia, in the Southern Federal District and in the Krasnodar Territory is carried out. The data on the amount of tax paid to the regional budget since the special tax regime was in effect have been studied. The main directions of assistance to the self-employed at the regional level are analyzed. The assessment of the positive and negative consequences of the introduction of a tax on professional income in the Krasnodar Territory is given.