TAXING SELF-EMPLOYED PEOPLE IN RUSSIA: ISSUES OF IMPLEMENTATION AND PROSPECTS FOR DEVELOPMENT

Abstract

The article is aimed at revealing the problems in taxing self-employed people and finding the ways to increase the profitable share of local budgets. The urgency of the problem lies in the insufficiency of budget and resource bases of municipalities in Russia, which prevents them from high-quality implementation of their own powers and effective interaction with state bodies. The research methods of the study include formal-legal and comparative legal methods. The author identifies legal gaps, conflicts and makes proposals to improve the Russian legislation in the studied area. The main provisions used in the work contain a systematic and functional approach to the taxation of self-employed. The obtained results can be used in law-making activities at all levels of the Russian public authorities in solving the problem of raising municipal budgets.