IMPROVING THE SYSTEM OF TAXATION FOR SELF-EMPLOYMENT IN RUSSIA

The article provides a critical analysis of the existing approaches to taxation of income of selfemployed in Russia, developed ways to improve taxation of self-employment based on the unification approach. The subject of the research is the mechanism of taxation of income of self-employed citizens. The object of the research is the self-employment taxation system in Russia. The purpose of the study is to develop ways to improve the taxation system for self-employment in Russia based on a critical analysis of existing approaches to taxation of income of self-employed Russians. Research objectives: comparative analysis of existing approaches to taxation of various models of self-employment, assessment of the effectiveness of the existing approach to taxation of self-employment in Russia, development of ways to improve taxation of income of self-employed citizens in Russia. The article systematizes the positive and negative aspects of the approaches of unification and specialization in taxation of various models of self-employment. It was revealed that the existing taxation system in the sphere of self-employment in Russia can be characterized as specialized. The study showed that the way of unifying the mechanisms of taxation of self-employed citizens in the current socio-economic conditions seems to be more promising. The proposed unification of taxation of income of individuals, regardless of their legal status, will not only solve the problem of shadowing the income of self-employed citizens, but also provide a fair taxation system that stimulates the withdrawal of real taxes from the “shadow” for other categories of citizens who receive income.