Sazonova A. Ways to improve legislative regulation of taxation of individuals who carry out independent professional activity

DOI: 10.33098/2078-6670.2021.12.24.94-101

Purpose. The purpose of this work is to explore ways to improve the legal regulation of taxation of individuals engaged in independent professional activity.

Methodology. The methodology includes a comprehensive analysis and generalization of available scientific and theoretical material and the formulation of relevant conclusions and recommendations. The following methods of scientific cognition were used during the research: terminological, logical-semantic, functional, system-structural, logical-normative. Results. The study recognized that the implementation of best foreign practices will meet current economic trends associated with increasing the prevalence of non-standard employment, which is based on the mobility of labor resources and reducing employee dependence on the employer (temporary work, part-time, part-time work, division workplace, “virtual enterprise”, etc.), as well as provide optimization of fiscal control procedures of the state for non-standard forms of employment, reduction of the “shadow market” of employment, etc. Practical significance. The results of the study can be used in lawmaking to improve tax legislation.

Key words: taxation, independent professional activity, tax status.

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