Keyword: «tax regime»

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.

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.