Analysis of the introduction of a new tax regime for self - employed citizens of the Russian Federation

This article discusses the advantages and disadvantages of a new special tax regime - a tax on professional income, intended for citizens who provide themselves with income without official employment. The paper systematizes the elements of tax: taxpayers, tax rates, the procedure and timing of its payment. The main points affecting the subjects of the tax for the self-employed are analyzed, and the economic effect of the tax is calculated.