Entrepreneurial activity of self-employed citizens: issues of responsibility

The author analyzes a new form of individual types of entrepreneurial activity by citizens without state registration as part of an experiment to establish a special tax regime «Tax on professional income». Considers the issue of legal equating the registration of a person as a payer of this tax to the state registration of a person as an individual entrepreneur. Concludes that when a person chooses (or does not choose) such a form of activity, he is subject to the prohibitions established by Article 171 and parts 5-7 of Article 159 of the Criminal Code of the Russian Federation.