Tax pilot for self-employed: withdrawal from shadow employment for the purposes of strategic economic development
https://doi.org/10.26425/2658-3445-2024-7-4-27-36
Abstract
The interim results of the tax experiment implemented from 2019 to 2029 in Russia in relation to individuals belonging to the self-employed category have been summarized. The conducted research has revealed positive aspects of the experiment: increase in registered taxpayers due to the territorial feature expansion and demand for individuals to gradually build their entrepreneurial activity in the economy in the aggregate aimed at achieving the key objectives of the ongoing state policy to reduce shadow employment. The dynamic growth of the taxpayers’ number under the special regime since the beginning of the experiment is characterized by a multiple growth of 16.5 times, which in absolute terms as of January 1, 2024 corresponds to 9.279 million people, while tax revenues to the budget system have also increased significantly, amounting to 59,184.5 million rubles in absolute terms as of January 1, 2024, and the share in the total structure of special regimes has increased to 5.6%. At the same time, in order to achieve the established parameters for the self-employed number growth up to 11 million people by 2030, it is important to solve medium-term tasks aimed at improving certain provisions of the special regime: possibility of considering the payers’ length of service, insurance premiums payment on a mandatory basis while preventing an increase in the tax burden, as well as annual indexation of the maximum amount of income received by the deflator coefficient for all categories of self-employed.
About the Author
R. G. Akhmadeev
State and Municipal Finance Department Plekhanov Russian University of Economics
Russian Federation
Russian Federation
Ravil G. Akhmadeev - Cand. Sci. (Econ.), Assoc. Prof.
Moscow
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Review
For citations:
Akhmadeev R.G. Tax pilot for self-employed: withdrawal from shadow employment for the purposes of strategic economic development. E-Management. 2024;7(4):27-36. (In Russ.) https://doi.org/10.26425/2658-3445-2024-7-4-27-36
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