Self-Employment: Innovation in The Regulation of Entrepreneurial Activity
Natalya Viktorovna Lutovinova1, Renata Romanovna Lenkovskaya2, Georgyi Nickolaevich Kuleshov3, Elena Olegovna Tchinaryan4
1Natalya Viktorovna Lutovinova, Russian State Social University (RSSU), Moscow, Russian Federation.
2Renata RomanovnaLenkovskaya, Russian State Social University (RSSU), Moscow, Russian Federation.
3GeorgyiNickolaevich Kuleshov, Russian State Social University (RSSU), Moscow, Russian Federation.
4Elena OlegovnaTchinaryan, Russian State Social University (RSSU), Moscow, Russian Federation.
Manuscript received on 05 August 2019. | Revised Manuscript received on 11 August 2019. | Manuscript published on 30 September 2019. | PP: 7588-7591 | Volume-8 Issue-3 September 2019 | Retrieval Number: C6162098319/2019©BEIESP | DOI: 10.35940/ijrte.C6162.098319
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: The article examines the question of the implementation of the Federal Law No. 422 “On Conducting an Experiment to Establish a Special Tax Regime “Tax on Professional Income” in the City of Federal Significance Moscow, the Moscow and Kaluga Regions, and in the Republic of Tatarstan (Tatarstan)”. The authors considered the main prerequisites for the adoption of the Federal Law No. 422, and also analyzed the positive trends in the development of the entrepreneurial activity of the self-employed. The paper reveals deficiencies in the legislative framework for the activities of the self-employed population and formulates suggestions for improving the preferential tax regime for the self-employed category of citizens.
Keywords: Self-Employed, Preferential Tax Regime, Individual Entrepreneurship, Taxation.
Scope of the Article: Web-Based Learning: Innovation and Challenges