Analysis of the prospects for introducing a tax for self-employed in Russia

This research paper examines the prospects of introducing the tax for the self-employed in Russia. The analysis of the special tax regime "Tax on professional income" (NPD). Shown application "My Tax", in which self-employed are required to be registered. The tables provide information on the most common male and female professions among the self-employed, as well as the pros and cons of the occupational tax. The criteria under which a citizen chooses an independent tax regime (sole proprietorship or self-employment) are discussed in more detail. Under each table there is a micro-conclusion based on the analyzed data. The basic facts for favorable conditions of life and material well-being, at which citizens become self-employed, are described. The conclusion provides a plan for the development of the sphere of self-employment based on personal abilities and ways of self-actualization.