|PROBLEMS OF MODERN ECONOMICS, N 2 (74), 2020|
|Tishchenko E. S.|
Assistant Professor, Chair of Market and State Institutions, Kuban’ State University of Technology (Krasnodar), PhD (Economics)
Kleimenova Yu. A.
Senior Lecturer, Chair of Market and State Institutions, Kuban’ State University of Technology (Krasnodar)
Dudenko A. Yu.
BA student, Institute of Economics, Management and Business, Kuban’ State University of Technology (Krasnodar)
|The article discusses perspectives of introduction of tax for professional income of self-employed population. The authors describe foreign experience in this area, focusing on the comparative features of this tax in the international perspective and the number of self-employed in foreign countries. Both positive and negative consequences related to the introduction of this tax are analyzed.|
|Key words: tax for professional income, self-employment, self-regulation, regulation of the self-employed, budget|
| Pages: 281 - 283|