In the context of rising unemployment due to the difficult economic situation that has arisen in connection with the coronavirus pandemic, citizens ’ interest in the tax for the self-employed has increased. The article shows the reasons for the growing interest of citizens in the professional income tax (hereinafter - the PIT). As of 1 January 2019, a new experimental tax regime was introduced in four regions of Russia, and from July 1, 2020 all regions of Russia can introduce this tax regime. The main criteria for applying the professional income tax are considered. Determination of the place of business, rates, as well as benefits provided for by current legislation. Tax risks and advantages of working with self-employed organizations. Conditions established by regulations for the application of PITs. Features of the transition to the new regime of individual entrepreneurs. An algorithm for checking risks by the internal controller when working with the self-employed is proposed.

Abstract. Within the framework of a set of measures for the implementation of the national project on small and medium-sized enterprises and support for individual entrepreneurial initiative in accordance with the Decree of the President of the Russian Federation on national goals and strategic development tasks, the importance of involving citizens in independent production activities is reflected. In this regard, Federal Law No. 422-FL of 27 November 2018 (hereinafter referred to as the Law) initiated a tax experiment to establish a new special tax regime “Tax on Professional Income” (hereinafter referred to as the TPI). The purpose of the study is to determine the economic impact of the new tool on the involvement in economic turnover of such a form of self-employment in rural areas as personal subsidiary farms of citizens. Tasks: 1) using the deductive method of theoretical research to analyze the effect of the experiment on the application of the new special tax regime on the territory of Russia; 2) to consider in practical situations the options for applying the TPI for self-employed citizens; 3) systematize data on the calculation of naps in the form of a model that has theoretical and practical significance for the involvement of private subsidiary farms (hereinafter referred to as PSF) in an organized market. Research methods: deduction, axiomatic, analysis, synthesis, comparison, experiment, measurement. The scientific novelty and results is that according to the Law, a new target group is allocated – self-employed citizens who indicate services in different fields of activity. In agriculture, it is also necessary to direct the activities of PSF that sell their own products to an organized market. Results. In order to help improve financial literacy with the support of self-employed entrepreneurs, a comparative analysis of deductions for the calculation of professional income tax was conducted. Algorithms for calculating naps have been developed, which are the basis for considering practical situations. A model has been compiled that systematizes the procedure for applying the TPI for self-employed citizens.

2019 marked the beginning of the tax on professional income. This tax regime is new in the Russian tax system and is characterized by its universality. Previously, there were no such regulatory mechanisms in Russian practice. In this article, the authors assess the prospects for introducing a tax on professional income among private farms as a new regulatory mechanism. The authors estimate the number of potential taxpayers-private farms in the Russian regions. The author's software offers methods to encourage private farms to apply the new tax regime and ways to improve the new tax mechanism in the agricultural environment.