Keyword: «self-employment»

The article presents general theoretical and practical aspects of reforming the pension system of the Russian Federation. It is pointed out the fallacy and haste of raising the retirement age. Critics of the unpopular idea adopted by the first reading in the State Duma are criticized. The main statistical data on budget dynamics are presented, the mechanism of pension provision and the financial management of the fund are critically analyzed, and some measures are proposed to solve the problem.

currently, changes have been made in the area of tax legislation related to the tax regime. A Tax on professional income was introduced experimentally in order to attract the self-employed population of our country to pay taxes. This article discusses the concept of self-employed people and provides up-to-date information about the importance of switching to this tax regime.

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.

This paper raises the issue of freelancers' activities through such a tax regime as self-employment. The article provides information about the relevance of the registration of this status, as well as some of its advantages for the above-mentioned category of persons. In addition, the authors consider in detail the issue of the tax regime itself, namely, the territory of its operation, the interest rate and comparison with other tax regimes.