The Perspectives of "Self-Employed Tax" and its Perception in Russia

Student: Moystsrapishvili Dmitry

Supervisor: Vladimir Tiutiuriukov

Educational Programme: Public Administration (Bachelor)

Final Grade: 7

Year of Graduation: 2019

According to statistics, the number of people employed in the shadow economy in Russia is estimated at 15-20 million people. In order to develop this category of citizens in the legal field in 2019, an experimental regime was introduced, providing for the payment of a tax on professional income, involving simplified procedures for paying taxes to self-employed citizens at minimum tax rates. This tax is caused by ambiguous support in the community. As a result, answers were received to questions about whether the tax regime has prospects, and what measures should be taken in order for the tax regime to become more popular among the population.

Full text (added May 21, 2019)

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