On the Issue of Taxation of Self-Employed Persons and State Support under Sanctions

Since 2022 the Russian economy and its business have found themselves in the conditions of severe economic sanctions imposed by states and international organizations against Russia. In such a situation, the state implements measures to support economic entities (subsidies, grants, concessional lending, etc.). This has caused a positive impact on the development of the institute of self-employment. Self-employment can be considered as a process of mutually dependent actions of two subjects: the customer and the contractor. At the same time, the customer pays for the labor efforts of the contractor, and the contractor receives remuneration from the customer for his work. The self-employed are considered as the core of small business, they contribute to an increase in the total share of employed citizens, reduce the risks of tension in society, reduce the risks of professional deformation of the unemployed, and so on. A sufficient number of self-employed in the economy is seen as the need for effective competition. This article discusses the areas of support for self-employed persons, describes the features of taxation of persons who are registered as self-employed. Based on the analysis of the published data of the Federal Tax Service, an assessment of such a special tax regime for self-employed persons as the «professional income tax» is given, conclusions are drawn on its effectiveness.