Institute of Sociology
of the Federal Center of Theoretical and Applied Sociology
of the Russian Academy of Sciences

Gorina T.I. The introduction in Russia of a special tax regime Tax on professional income in the mirror of statistics: regional differences. In: Informal employment in Russia and Mongolia in modern conditions: a collection of monographs ...



Gorina T.I. The introduction in Russia of a special tax regime Tax on professional income in the mirror of statistics: regional differences. In: Informal employment in Russia and Mongolia in modern conditions: a collection of monographs / scientific ed. by Z. T. Golenkova, ed. by D. D. Badaraev. – Ulan-Ude: Publishing House of the BNC SB RAS, 2023. P. 46-72.
ISBN 978-5-7925-0663-3
DOI нет

Posted on site: 14.01.24

 


Abstract

For almost 5 years, an experiment has been carried out in the Russian Federation to establish a special tax regime Tax on professional income (hereinafter – NAP). The introduction of the new tax regime was aimed at solving a number of social and economic problems: legalization of those employed in the informal sector, filling the federal budget, increasing transparency and legitimacy of the labor market, improving business conditions, increasing tax revenues, reducing the debt burden of the regions, creating conditions for voluntary and timely payment of taxes. The objective of our research work is to study the effectiveness of the new tax regime based on an assessment of the quantitative criterion for changing the number of self-employed using the new taxation system, which is one of the modern mechanisms for reducing the shadow economy sector. The information base for the analysis was the data The Unified Register of Small and Medium-sized Businesses, the data delivery platform of the Federal Tax Service of Russia, Rosstat. For almost 5 years, an experiment has been carried out in the Russian Federation toestablish a special tax regime Tax on professional income (hereinafter – NAP).The introduction of the new tax regime was aimed at solving a numberof social and economic problems: legalization of those employed in the informal sector, filling the federal budget, increasing transparency and legitimacy of the labor market, improving business conditions, increasing tax revenues, reducing the debt burden of the regions, creating conditions for voluntaryand timely payment of taxes.The objective of our research work is to study the effectiveness of the new tax regime based on an assessment of the quantitativecriterion for changing the number of self-employed using the newtaxation system, which is one of the modern mechanisms for reducing the shadow economy sector.The information base for the analysis was the dataThe Unified Register of Small and Medium-sized Businesses,the data delivery platform of the Federal Tax Service of Russia, Rosstat.

Content (in russ)


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