Introduction of the tax of self-employed citizens

The author of the article analyzes the tax for the self-employed, its distinguishing features, as well as the conditions for referring to a special form of the tax regime. The terms “self-employed population” and “professional income tax” are analyzed, and on the basis of their understanding, a tax clarification is formed for the self-employed population. In addition, its characteristic is determined and a conclusion is drawn on the validity of its introduction, and the author gives an assessment of this innovation in the fiscal system of the state