Tax for the self-employed: problems and prospects

This article discusses the current topic of a special tax regime for self-employed citizens. Self-employed persons working under the specified regime must pay the Professional income tax (NAP). The introduction of such a regime was initially considered as an experiment, but since 2020 it has been distributed to all regions of Russia. In the article, the authors examined in detail both the positive and negative sides of the new tax regime, as well as the business risks that may be associated with it.