State policy and population incomes structure: an experiment with self-employment

Introduction: the most important reason for the phased launching in 2019 of the experiment on introducing a special tax regime “Tax on professional income” in the regions of Russia was to withdraw from the shadow the population incomes. A significant annual increase in the number of self-employed can be assessed as the success of the experiment, the significant results of which are both the growth of entrepreneurship and the increase in tax revenues to the budget. At the same time, there is another indicator that can act as an indicator of the policy - this is the change in the share of entrepreneurial activity income in the structure of the population incomes.