АНАЛИЗ ПРОЦЕССА ЛЕГАЛИЗАЦИИ НЕФОРМАЛЬНОЙ ЗАНЯТОСТИ В РОССИИ
Аннотация
В статье рассматриваются факторы, влияющие на неформальную занятость, и ее легализация посредством введения в действие налога на профессиональный доход для самозанятых граждан, рассмотрены проблемы и результаты первого года существования налога. Проблема теневой экономики в сфере самозанятых граждан всегда рассматривалась Правительством России как мощный финансовый ресурс в условиях недостаточности финансовых средств в бюджете государства. Введение нового режима позволяет надеяться, что государство создает все необходимые условия для увеличения числа физических лиц, которые являются самозанятыми и будут готовы платить налог на профессиональный доход. Предлагаются направления совершенствования стимулирования легализации самозанятых граждан.
Литература
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About 8,500 self-employed are registered in the Ivanovo region. http://www.xn--37-6kchb7a0bib.xn--p1ai. (in Russian).
5 million of self-employed registered in Russia. http://www.nalog.ru. (in Russian).
Way out of the shadows: informal employment during the pandemic decreased by almost a million. http://www.fin-expertiza.ru; Research: Informal employment during the pandemic decreased by 925 thousand. http://www.banki.ru. (in Russian).
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PFR explains: pension rights for self-employed citizens. https://pfr.gov.ru/branches/altaikr/news/~2020/06/11/207377. (in Russian).
Rosstat reported an increase in informal employment in Russia. https://www.rbc.ru/economics/05/09/2019/5d6e 74fb9a794709eeba4f8c. (in Russian).
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Siluanov warned about liability for self-employed firms hiring. https://www.rbc.ru/economics/23/10/2019/5db0241c9a794731d3ed8864. (in Russian).
Special tax regime for self-employed citizens: Tax on professional income. http://www.nalog.ru. (in Russian).
Statistics on the applications submitted by individuals to the tax authorities about the implementation of activities to provide services to individuals for personal, home and (or) other similar needs. http://www.nalog.ru. (in Russian).
Federal Law N 428-ФЗ dated 15.12.2019. http://www.consultant.ru/document/cons_doc_LAW_340170/. (in Russian).
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The Federal Tax Service of Russia has started paying subsidies and tax bonuses to self-employed. http://www.nalog.ru. (in Russian).
Experts estimated the number of self-employed Russians. https://www.rbc.ru/rbcfreenews/5d66f3ac9a794780e015e739. (in Russian)
