Features of taxation of self-employed citizens

The article reveals the concept of a tax on the professional income of self-employed citizens. The relevance of the chosen topic of the article is due to the novelty of this taxation system for self-employed citizens in a modern developed economy. Theoretical and practical concepts and methods of transition to the NAP are considered. Recommendations on the transition to this taxation system are given, the positive and negative sides of the tax are analyzed. It is concluded that the NAP is a popular taxation system at this stage of economic development.