On the directions of improving the legal mechanism of the professional income tax
https://doi.org/10.52468/2542-1514.2024.8(4).34-43
Abstract
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.
About the Authors
K. A. Ponomareva
Financial Research Institute of the Ministry of Finance of the Russian Federation ; The Russian Presidential Academy of National Economy and Public Administration
Russian Federation
Russian Federation
Karina A. Ponomareva – Doctor of Law, Associate Professor; Leading academic researcher, Center of Tax Policy; Professor, Department of Legal Support of the Market Economy, Higher School of Law
ResearcherID: N-7562-2016
3/2, Nastas’inskii per., Moscow, 127006
82, Vernadskogo pr., Moscow, 119602
A. A. Batarin
Financial Research Institute of the Ministry of Finance of the Russian Federation ; Federal Tax Service of Russia
Russian Federation
Russian Federation
Aleksei A. Batarin – PhD in Law; Leading academic researcher, Center of Tax Policy; Head, Department of the Operating Control Administration
ResearcherID: KYQ-6477-2024
3/2, Nastas’inskii per., Moscow, 127006
23, Neglinnaya ul., Moscow, 127381
N. G. Vishnevskaya
Financial Research Institute of the Ministry of Finance of the Russian Federation
Russian Federation
Russian Federation
Nadezhda G. Vishnevskaya – PhD in Economy, Associate Professor; Leading academic researcher, Center of Tax Policy
3/2, Nastas’inskii per., Moscow, 127006
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Review
For citations:
Ponomareva K.A., Batarin A.A., Vishnevskaya N.G. On the directions of improving the legal mechanism of the professional income tax. Law Enforcement Review. 2024;8(4):34-43. https://doi.org/10.52468/2542-1514.2024.8(4).34-43
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