This article discusses the introduction of the professional income tax in the Russian Federation, implemented in a testing format to assess its usefulness and significance for the national budget. The professional income tax was designed to facilitate the taxation process for self-employed individuals and small business owners, providing them with a simplified framework for reporting their earnings. The article clarifies the reasons behind the emergence of this type of tax and outlines several limitations associated with this tax regime. The article also highlights the various benefits associated with the timely and accurate payment of this tax. By complying with the professional income tax regulations, individuals can enjoy a range of incentives that not only support their economic activities but also contribute positively to the overall financial health of the state.
taxes, experimental tax, professional income tax (PIT), individual entrepreneur, special tax regime, economy.
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