On the question of the implementation of the constitutional principle of federalism within the framework of a special tax regime - the tax on professional income

In this article, the author examines the constitutional principle of "federalism" and talks about its changes taking into account the amendments of 2020. Considering this principle on the example of a tax on professional income, the author identifies two main problems on this issue. The first problem concerns the location of the federal territory when a taxpayer applies a tax on professional income. And the second one concerns the issue of changing the composition of the tax and its conditions by the subjects of the Russian Federation. The author has made the appropriate conclusions and a proposal to resolve these problems.