On the issue of the legal status of the payer of the tax on professional income
https://doi.org/10.21869/2223-1501-2024-14-6-79-89
Abstract
The relevance of the article is determined by the study of the status of the payer of the tax on professional income - the subject of the application of a special tax regime. The analysis of the status of a legal entity involves: its characteristics in the field of civil, tax and other legal relations; the specifics of its payment of insurance premiums, participation in state and municipal procurement, procurement of certain types of legal entities; identification of law enforcement problems and analysis of development prospects.
The purpose is to identify potential opportunities for realizing the status of a payer of professional income tax at the present stage.
Metodology. The methodological basis of the study is a combination of general scientific and special legal research methods, the use of which will ensure a logically consistent and systematic study of the legal status of a taxpayer of professional income tax.
Results. The study revealed: features of registration of professional income tax payers, their payment of tax, insurance premiums, participation in state (municipal) procurement, as well as other elements of status; distinguishing features of the legal status of professional income tax payers and individual entrepreneurs.
Conclusions. With the introduction of amendments to the Federal Law "On Protection of Competition", the legal status of the taxpayer of the professional income tax was institutionalized, legalized as an economic entity, which made it possible for them to receive subsidies, provide other measures of state support, and participate more actively in state (municipal) procurement. It has been proven that engaging in certain types of activities and concluding a social contract are directly related to the acquisition of official status, including the status of an economic entity
About the Author
T. A. Guseva
Southwest State University; Orel State University named after I.S. Turgenev
Russian Federation
Russian Federation
Tatiana A. Guseva, Doctor of Sciences (Juridical), Professor, Leading Researcher of the Department of Financial Law, Constitutional, Civil and Administrative Proceedings; Professor of the Department of Constitutional, Administrative and Financial Law
50 let Oktyabrya Str. 94, Kursk 305040
39a Komsomolskaya Str., Orel 302026
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Review
For citations:
Guseva T.A. On the issue of the legal status of the payer of the tax on professional income. Proceedings of Southwest State University. Series: History and Law. 2024;14(6):79-89. (In Russ.) https://doi.org/10.21869/2223-1501-2024-14-6-79-89
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