TAX ON SELF-EMPLOYED FOR INDIVIDUALS AND INDIVIDUAL ENTREPRENEURS

Aim. To consider the tax on professional income applied by individuals and individual entrepreneurs; show the pros and cons of this tax. Methodology. The possibility of applying the tax on professional income by individuals and individual entrepreneurs (IE) has been investigated, the dynamics of income and tax charges has been analyzed. The article uses the comparative method, the method of arithmetic differences, elements of predictive analysis. Results. The analysis revealed that professional income tax (self-employment tax) is beneficial for individuals and individual entrepreneurs: tax rate on income 4-6% (rate 4% - if income is received from individuals, 6% - from SL and IP); self-employed do not pay fixed insurance premiums to extra-budgetary funds: FIU and FOMS; self-employment tax makes it possible for the FL and IP not to submit returns to the tax authority. Research implications. A tax on professional income or a tax on self-employment allowed entrepreneurs to optimize their tax regime, ensuring law-abiding at the same time as the minimum amount of payments. The analysis showed the success of the experiment to introduce this tax. This is evidenced by the amounts of accrued and received payments: in 2020, tax revenues increased by 290.8% (compared to 2019), which indicates the attractiveness of the professional income tax.

professional income tax, self-employed, individual, individual entrepreneur, tax regime, simplified taxation system, personal income tax, object of taxation, tax rate, insurance premiums, tax deduction

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