Legal Regulation of the Professional Income Tax in Russia

The paper is devoted to the analysis of issues related to the legal regulation of the professional income tax in Russia also often referred to as the self-employed tax. It is noted that one of the problems of the current legislation is the lack of a legally fixed concept of the self-employed. Based on the conducted research, it is concluded that the professional income tax is the only special tax regime that can be applied by individuals who are not individual entrepreneurs. The peculiarity of the professional income tax is manifested in the presence of such optional elements of the legal structure as an authorized entity (an operator of an electronic platform and (or) a credit institution), a digital subsystem (My Tax mobile application), and a special type of tax benefits — a tax bonus. In addition, within the framework of the special tax regime under consideration, the legal status of the tax authority is being transformed: part of the rights and obligations of the taxpayer is delegated to it, in particular, the right to send an order to the bank to write off and transfer funds from the taxpayer’s bank account to pay tax, as well as the right to reduce the amount of tax due by the tax bonus.

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