On the directions of improving the legal mechanism of the professional income tax
Subject. The article examines the practice of applying a special tax regime "Tax on professional income". The authors have identified four directions of optimizing and improving the functioning of the tax on professional income regime: increasing the attractiveness of the tax on profession...
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| Format: | Article |
| Language: | Russian |
| Published: |
Dostoevsky Omsk State University
2024-12-01
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| Series: | Правоприменение |
| Subjects: | |
| Online Access: | https://enforcement.omsu.ru/jour/article/view/1000 |
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| author | K. A. Ponomareva A. A. Batarin N. G. Vishnevskaya |
| author_facet | K. A. Ponomareva A. A. Batarin N. G. Vishnevskaya |
| author_sort | K. A. Ponomareva |
| collection | DOAJ |
| description | Subject. The article examines the practice of applying a special tax regime "Tax on professional income". The authors have identified four directions of optimizing and improving the functioning of the tax on professional income regime: increasing the attractiveness of the tax on professional income, anti-avoidance measures, simplification of tax control, as well as increasing the stability of the tax on professional income.The purpose of the study. The purpose of the article is to develop proposals for improving tax legislation in terms of taxation of income of individuals, in which they do not have an employer and do not hire employees. It is planned to develop these proposals on the basis of the use of best practices.Methodology. The formal legal method, as well as philological and systematic methods of interpreting current legal norms have been used in the course of the study. Conclusions. In the course of the research the authors have prepared a set of proposals to improve the legal mechanism of the tax on professional income regime; the amendments to the federal law have been formulated. |
| format | Article |
| id | doaj-art-da4ee52afa9745dcbb8b4a236226c102 |
| institution | Kabale University |
| issn | 2542-1514 2658-4050 |
| language | Russian |
| publishDate | 2024-12-01 |
| publisher | Dostoevsky Omsk State University |
| record_format | Article |
| series | Правоприменение |
| spelling | doaj-art-da4ee52afa9745dcbb8b4a236226c1022025-08-20T03:35:34ZrusDostoevsky Omsk State UniversityПравоприменение2542-15142658-40502024-12-0184344310.52468/2542-1514.2024.8(4).34-43551On the directions of improving the legal mechanism of the professional income taxK. A. Ponomareva0A. A. Batarin1N. G. Vishnevskaya2Financial Research Institute of the Ministry of Finance of the Russian Federation ; The Russian Presidential Academy of National Economy and Public AdministrationFinancial Research Institute of the Ministry of Finance of the Russian Federation ; Federal Tax Service of RussiaFinancial Research Institute of the Ministry of Finance of the Russian FederationSubject. The article examines the practice of applying a special tax regime "Tax on professional income". The authors have identified four directions of optimizing and improving the functioning of the tax on professional income regime: increasing the attractiveness of the tax on professional income, anti-avoidance measures, simplification of tax control, as well as increasing the stability of the tax on professional income.The purpose of the study. The purpose of the article is to develop proposals for improving tax legislation in terms of taxation of income of individuals, in which they do not have an employer and do not hire employees. It is planned to develop these proposals on the basis of the use of best practices.Methodology. The formal legal method, as well as philological and systematic methods of interpreting current legal norms have been used in the course of the study. Conclusions. In the course of the research the authors have prepared a set of proposals to improve the legal mechanism of the tax on professional income regime; the amendments to the federal law have been formulated.https://enforcement.omsu.ru/jour/article/view/1000tax lawself-employedprofessional income taxspecial tax regimespatent taxation systemdigital business models |
| spellingShingle | K. A. Ponomareva A. A. Batarin N. G. Vishnevskaya On the directions of improving the legal mechanism of the professional income tax Правоприменение tax law self-employed professional income tax special tax regimes patent taxation system digital business models |
| title | On the directions of improving the legal mechanism of the professional income tax |
| title_full | On the directions of improving the legal mechanism of the professional income tax |
| title_fullStr | On the directions of improving the legal mechanism of the professional income tax |
| title_full_unstemmed | On the directions of improving the legal mechanism of the professional income tax |
| title_short | On the directions of improving the legal mechanism of the professional income tax |
| title_sort | on the directions of improving the legal mechanism of the professional income tax |
| topic | tax law self-employed professional income tax special tax regimes patent taxation system digital business models |
| url | https://enforcement.omsu.ru/jour/article/view/1000 |
| work_keys_str_mv | AT kaponomareva onthedirectionsofimprovingthelegalmechanismoftheprofessionalincometax AT aabatarin onthedirectionsofimprovingthelegalmechanismoftheprofessionalincometax AT ngvishnevskaya onthedirectionsofimprovingthelegalmechanismoftheprofessionalincometax |