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THE LEGAL STATUS OF SELF-EMPLOYED AS A TAXPAYER

The article examines the legal status of self-employed persons as taxpayers in connection with the changes in the Tax code in 2016 and in the Civil code in 2017. The analysis of the legislation regulating taxation of the self-employed in Russia. The characteristic of the self-employed in comparison with individual entrepreneurs is given. The main criteria for classifying persons engaged in any activity as self-employed are described. The author notes the secondary nature of tax relations that are the result of any legal relations and for the occurrence of which it is essential to determine the legal status of the self-employed as a taxpayer. Analyzes the legal features of the special tax regime, introduced as an experiment from January 1, 2019 in Moscow and other regions for self-employed persons in the form of a tax on professional income. The characteristic of the tax on professional income is given. The basic directions of interaction between the self-employed and tax authorities are considered. The list of credit organizations that provide the opportunity to obtain services for registering the self-employed for tax purposes using a mobile app. Statistical data from social surveys are provided. The authors of the article revealed some contradictions in legal acts and proposed improvements to the legislation on the issues under discussion.