АНАЛИЗ РАЗВИТИЯ СПЕЦИАЛЬНОГО НАЛОГОВОГО РЕЖИМА «НАЛОГ НА ПРОФЕССИОНАЛЬНЫЙ ДОХОД» ДЛЯ САМОЗАНЯТЫХ В УСЛОВИЯХ СОВРЕМЕННОЙ ЭКОНОМИКИ
Ключевые слова:
самозанятость населения, государственное регулирование, специальный налоговый режим, налог на профессиональный доход.
Аннотация
В статье рассмотрены понятие самозанятости, истоки его возникновения, анализ динамики развития специального налогового режима «Налог на профессиональный доход» (НПД) с 2021 по 2026 гг. для самозанятых в Российской Федерации. В исследовании проведен комплексный анализ динамики общего количества налогоплательщиков налога на профессиональный доход, сумм налоговых платежей, рейтинг наиболее популярных отраслей, где применяется специальный налоговый режим. В процессе исследования особое внимание уделялось динамике роста численности субъектов налогообложения применяющих НПД и основным изменениям, которые затронут плательщиков на профессиональный доход в 2026 году.
Автор исследует специальный налоговый режим «Налог на профессиональный доход» в контексте оценки текущей степени успешности эксперимента по применению спецрежима для самозанятых и как меры государственной поддержки самозанятых в РФ.
Новизна исследования представлена в авторской оценке особенностей специального налогового режима «Налог на профессиональный доход» для самозанятых. Как показало проведенное исследование, государственный эксперимент с самозанятыми дал возможность части населения иметь легальный дополнительный источник дохода, являясь плательщиками НПД, привел к поступлению дополнительных доходов в бюджет государства, а так же помог эффективно обелить теневой рынок. Государственная поддержка помогает самозанятым на НПД развивать свой бизнес, регистрировать компании, масштабироваться.
Литература
REFERENCES
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18. Federal Law N 206-FZ of July 22, 2024 "On Amendments to Article 5 of the Federal Law "On the Development of Small and Medium-Sized Businesses in the Russian Federation" and the Federal Law "On Official Statistical Accounting and the State Statistics System in the Russian Federation" (as amended), Article 2. www/garant.r
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23. Stepanova S.M., Gorinova S.V. Designing financial and material flows of an organization using neural network programming. Modern high technology. Regional application. 2023. N 1(73). Р. 16-23.
24. Sizova O.V., Savchenko V.G., Rychikhina N.S. Introduction of digital technologies into the retail store sales accounting system. Ivecofin. 2022. N 4(72). Р. 62.
1. Badonov A.M., Badaraev O.D. On the Concepts of "Self-Employment" and "Self-Employed" in Modern Russia. Eastern Vector: History, Society, State. 2023. Vol. 2. P. 48-53.
2. Gonova O.V. Diagnostics of Enterprise Bankruptcy Risk Based on Financial Modeling. Modern high technology. Regional application. 2023. N 3(75). P. 13-19. DOI 10.6060/snt.20237503.0002.
3. Gonova O.V., Malygin A.A., Lukina V.A. Comprehensive Analysis of Human Resources and Assessment of Social Development in Rural Areas of the Ivanovo Region. Modern high technology. Regional application. 2018. N 1(53). P. 25-30.
4. Abramova E.A. Self-Employment of the Population as a Step Towards Economic Recovery in a Crisis. Modern high technology. Regional application. 2010. N 1. P. 5-11.
5. Abramova E.A. Crisis in the Textile Industry: Self-Employment of the Unemployed as a "Survival Strategy". Izvestiya Vysshikh Uchebnykh Zavedeniy. Series "Tekhnologiya Tekstilnoi Promyshlennosti". 2011. N 5. P. 8-10.
6. Abramova E.A. Crisis in Rural Settlements in Russia: Self-Employment of the Population. Sovremennye Naukoemkie Tekhnologii. Regional Application. 2011. N 3. P. 5-11.
7. Abramova E.A. The Role of Small Business in the Crisis of Self-Employment. Fundamental Research. 2012. N 3(3). P. 668-671.
8. Abramova E.A. Factor Analysis of Independent Employment of the Population: Regional Aspect. Modern high technology. Regional application. 2012. N 2. P. 5-10.
9. Abramova E.A. Crisis Self-Employment in Russia: Classification, Structure, and Levels of Development. Modern high technology. Regional application. 2012. N 4. P. 6-15.
10. Gonova O.V. Economic and Mathematical Modeling of Sustainable Development of a Supportive Settlement in Rural Areas. Small Cities of a Big Country: Collection of Scientific Articles and Materials of the Third All-Russian Scientific and Practical Conference, Ivanovo, June 05–06, 2025. Ivanovo: Ivanovo State University, 2025, Р. 24-31.
11. Shabunova A.A., Rychikhina N.S. Restructuring of Production and Economic Activity of Small Towns. Bulletin of Higher Educational Institutions. Economics, Finance and Production Management. 2023. N 3(57). P. 70–77.
12. Abramova E.A. Tax Special Regime for Self-Employed in the Russian Federation: Advantages and Controversial Issues. Modern high technology. Regional application. 2021. N 1. P. 8-16.
13. Federal Law No. 422-FZ of November 27, 2018. On conducting an experiment to establish a special tax regime for the self-employed in the city of federal significance of Moscow, in the Moscow and Kaluga regions, as well as in the Republic of Tatarstan (Tatarstan). http://www.kremlin.ru/acts/bank/43826
14. Federal Law N 428-FZ dated December 15, 2019, "On Amendments to the Federal Law on the Experiment to Establish a Special Tax Regime for Professional Income Tax in the City of Federal Significance of Moscow, the Moscow and Kaluga Regions, and the Republic of Tatarstan (Tatarstan)". http://www.kremlin.ru/ acts/bank/44931
15. Federal Law N 456-FZ dated December 15, 2025, "On conducting an experiment on the voluntary entry of certain categories of citizens into legal relations on compulsory social insurance for temporary disability." http://publication.pravo.gov.ru/document/0001202512150018?ysclid= mm8vqd2hju328836494
16. 1C:ITS information system. Comments on the legislation. Self-employed. From 2026, self-employed individuals will be eligible for temporary disability benefits. https://its.1c.ru/db/newscomm/content/497141/hdoc@95204f8
17. Federal Tax Service. Official website. News on tax legislation. On November 1, a new procedure for collecting tax arrears from citizens comes into force. https://www.nalog.gov.ru/rn70/news/tax_doc_news/16568812/?ysclid=mm8w2cvp7518621244
18. Federal Law N 206-FZ of July 22, 2024 "On Amendments to Article 5 of the Federal Law "On the Development of Small and Medium-Sized Businesses in the Russian Federation" and the Federal Law "On Official Statistical Accounting and the State Statistics System in the Russian Federation" (as amended), Article 2. www/garant.r
19. Information system 1C:ITS. Clarifications of government agencies. Self-employed. Do self-employed need to submit statistical reports. https://its.1c.ru/db/newsclar/ content/492921/hdoc
20. Federal Tax Service. Official website. Analytical portal. FTS data supply platform. Self-employed. https://analy-tic.nalog.gov.ru/
21. "Editorial office of the newspaper Moskovsky Komsomolets. Electronic periodical MK.ru. Economy. Self-employment may be abolished: the authorities are discussing the fate of the professional income tax. https://www.mk.ru/economics/2025/10/28/samozanyatost-mogut-otmenit-vlasti-obsuzhdayut-sudbu-naloga-na-professionalnyy-dokhod.html?ysclid=mmaiolxmt4833150648
22. Strunnikova S.E., Novikov V.A. Financial risk management in investment and innovation projects. Modern high technology. Regional application. 2023. N 2(74). Р. 40-48. DOI:10.6060/snt. 20237402.0004.
23. Stepanova S.M., Gorinova S.V. Designing financial and material flows of an organization using neural network programming. Modern high technology. Regional application. 2023. N 1(73). Р. 16-23.
24. Sizova O.V., Savchenko V.G., Rychikhina N.S. Introduction of digital technologies into the retail store sales accounting system. Ivecofin. 2022. N 4(72). Р. 62.
Опубликован
2026-05-27
Как цитировать
Александровна, А. (2026). АНАЛИЗ РАЗВИТИЯ СПЕЦИАЛЬНОГО НАЛОГОВОГО РЕЖИМА «НАЛОГ НА ПРОФЕССИОНАЛЬНЫЙ ДОХОД» ДЛЯ САМОЗАНЯТЫХ В УСЛОВИЯХ СОВРЕМЕННОЙ ЭКОНОМИКИ. Современные наукоёмкие технологии. Региональное приложение, 86(2), 8-14. извлечено от https://snt-isuct.ru/article/view/7302
Выпуск
Раздел
Экономические науки
