Features and prospects of taxation of the self-employed in the Russian Federation

For several years, such a phenomenon of economic life as self-employment of citizens has been rapidly developing in the Russian Federation. Most of the self-employed are engaged in small-scale trade and the provision of various household services. This article analyzes the conditions of registration of self-employment, examines the types of activities that exclude the possibility of applying a special tax regime. In addition, the main features and nuances are identified, as well as the prospects for taxation of the self-employed in Russia are assessed.