Concept and features of tax for professional income

Автор: Yakovlev G.D., Khertek D.A., Vlasova E.L.

Журнал: Мировая наука @science-j

Рубрика: Основной раздел

Статья в выпуске: 4 (49), 2021 года.

Бесплатный доступ

This article analyzes a completely new, experimental for the Russian tax law, a special tax regime «tax on professional income», introduced from 01.01.2019. The essence of the tax on professional income is investigated, the concept of self-employment and the types of activities that relate to it are considered. The analysis of the main provisions of the legislation, directly affecting the topic of introducing a tax on professional income.

Tax on professional income, tax experiment, self-employed persons, tax

Короткий адрес: https://sciup.org/140266044

IDR: 140266044

Статья научная