On the directions of improving the legal mechanism of the professional income tax

Subject. The article examines the practice of applying a special tax regime "Tax on professional income". The authors have identified four directions of optimizing and improving the functioning of the tax on professional income regime: increasing the attractiveness of the tax on professional income, anti-avoidance measures, simplification of tax control, as well as increasing the stability of the tax on professional income.The purpose of the study. The purpose of the article is to develop proposals for improving tax legislation in terms of taxation of income of individuals, in which they do not have an employer and do not hire employees. It is planned to develop these proposals on the basis of the use of best practices.Methodology. The formal legal method, as well as philological and systematic methods of interpreting current legal norms have been used in the course of the study. Conclusions. In the course of the research the authors have prepared a set of proposals to improve the legal mechanism of the tax on professional income regime; the amendments to the federal law have been formulated.