Analysis of the functioning and regulation of the tax regime for self-employed citizens

The study provides a comprehensive analysis of the special tax regime “Professional Income Tax” in Russia for the period 2020-2024. Based on data from the Federal Tax Service of Russia, the dynamics of the number of self-employed at the national level and in three key regions (Voronezh Region, Omsk Region, Khabarovsk Territory) is analyzed, growth factors, regional peculiarities and systemic restrictions of the regime are identified. According to the data, the professional income tax has become an effective tool for legalizing shadow employment, but it needs to be improved in terms of social guarantees, tax burden and regulation of labor relations. Based on the results of the study, recommendations were proposed to improve the regulation of this tax regime, in particular, the introduction of voluntary contributions on an automated basis to the Social Fund of Russia through the My Tax application in order to motivate citizens to participate more actively in shaping their future pensions, as well as to refine the functionality of the My Tax application and introduce a deflator index for adjustments. the upper income threshold.