Peculiarities of the status of a private evaluator as a subject of evaluation activities

The article analyzes the features of the legal and tax status of private appraisers in Russia, the key changes that have occurred in the regulation of private appraisal practice in 2020. The actual statistics of the private practice of appraisers market are presented. General organizational issues of private practice by appraisers are considered, as well as issues of tax accounting by private appraisers. Practical recommendations for conducting private appraisal practice are given.