The domestic practice of applying a special tax regime in the form of a tax on professional income

The article provides a comprehensive analysis of the functioning of the special tax regime "Professional Income Tax" (NAP) in Russia since 2019. The study covers legal conflicts, application statistics, judicial practice and systemic problems of the regime. Based on data from the Federal Tax Service of Russia, decisions of the Supreme Court of the Russian Federation, and scientific research, the directions for improving the NPD for legalizing self-employment and optimizing tax administration are proposed.