Integrated methodology for evaluating the effectiveness of the special tax regime "professional income tax"
DOI:
https://doi.org/10.17308/econ.2025.2/13061Keywords:
self-employed individuals, tax policy, tax efficiency, regional developmentAbstract
Subject. In the current economic development conditions of the Russian Federation, particular attention is paid to tax policy issues aimed at supporting and developing small and medium-sized enterprises. One such instrument is the special tax regime 'Professional Income Tax' (hereinafter – PIT). The relevance of this article stems from the growth in the number of PIT taxpayers, which necessitates the development of a methodology to evaluate the comprehensive impact of PIT implementation on the economies of the Russian Federation regions for all economic actors (individuals, legal entities, and the state). It would allow forecasting the further development trends of this special tax regime.
Purpose. Analysis of PIT application effectiveness based on an integrated evaluation methodology, including testing the developed approach and identifying its impact on tax revenues and the extent of income legalization among self-employed individuals.
Methodology. As a basis for developing an integrated methodology for evaluating tax efficiency we used the analysis of changes in the socio-economic indicators affected by the PIT, similar to existing methods for assessing the effectiveness of tax incentives. These indicators are the factors of budgetary, social and economic efficiency. Their combined assessment enables an integrated evaluation of the effectiveness of the studied tax regime.
Conclusions. The methodology developed by the author can be used to monitor changes in the effectiveness of the special tax regime’s application for the timely adjustments to regional development strategy.
Downloads
References
Виленский, А. В. (2023). Российский институт самозанятости: развитие в контексте пространственных особенностей. Вестник Института экономики Российской академии наук, (3), 7-29. [Vilensky, A. V. (2023). Russian Institute of Self-Employment: Development in the Context of Spatial Features. Bulletin of the Institute of Economics of the Russian Academy of Sciences, (3), 7–29. (In Russian).] DOI: 10.52180/2073-6487_2023_3_7_29
Виленский, А. В. (2023). Российский институт самозанятости: развитие в контексте пространственных особенностей. Вестник Института экономики Российской академии наук, (3), 7-29. [Vilensky, A. V. (2023). Russian Institute of Self-Employment: Development in the Context of Spatial Features. Bulletin of the Institute of Economics of the Russian Academy of Sciences, (3), 7-29. (In Russian).] DOI: 10.52180/2073-6487_2023_3_7_29
Дорошенко, С. В. (2024). Неформальная занятость: влияет ли налоговый режим на профессиональный доход? Интеллект. Инновации. Инвестиции, (3), 11–22. [Doroshenko, S. V. (2024). Informal employment: does the tax regime affect professional income? Intelligence. Innovations. Investments, (3), 11–22. (In Russian).] DOI: 10.25198/2077-7175-2024-3-11
Кустов, Н. А. (2023). Особенности налогообложения самозанятых в странах ближнего и дальнего зарубежья. Пермский край. Стратегия в глобальной неопределенности. От горных заводов к технологиям будущего: Материалы VII Пермского экономического конгресса, Пермь, 02–03 февраля 2023 года. Пермь: Пермский государственный национальный исследовательский университет, 253–260. [Kustov, N. A. (2023). Features of taxation of the self-employed in the countries of the near and far abroad. Perm Krai. Strategy in global uncertainty. From mining plants to technologies of the future: Proceedings of the VII Perm Economic Congress, Perm, February 02–03, 2023. Perm: Perm State National Research University, 253–260. (In Russian).]
Кустов, Н. А. (2024). Апробация интегральной методики оценки эффективности применения специального налогового режима «Налог на профессиональный доход» на примере ПФО. Финансы и управление, (3), 79–101. [Kustov, N. A. (2024). Testing of an integrated methodology for assessing the effectiveness of the special tax regime “Tax on professional income” using the example of the Volga Federal District. Finance and Management, (3), 79–101. (In Russian).] DOI: 10.25136/2409-7802.2024.3.71350
Кустов, Н. А., & Городилов, М. А. (2022). Налог на профессиональный доход как льготная система налогообложения физических лиц: концептуальный подход. Налоговая политика и практика, 6(234), 76-80. [Kustov, N. A., & Gorodilov, M. A. (2022). Tax on professional income as a preferential taxation system for individuals: a conceptual approach. Tax policy and practice, 6(234), 76-80. (In Russian).]
Кустов, Н. А., & Городилов, М. А. (2024). Оценка влияния социально-экономических показателей субъектов РФ, входящих в ПФО, на численность плательщиков специального налогового режима «Налог на профессиональный доход». Финансы и управление, (1), 39-58. [Kustov, N. A., & Gorodilov, M. A. (2024). Assessing the Impact of Socio-Economic Indicators of the Subjects of the Russian Federation Included in the Volga Federal District on the Number of Payers of the Special Tax Regime "Tax on Professional Income". Finance and Management, (1), 39-58. (In Russian).] DOI: 10.25136/2409-7802.2024.1.69891
Маслова, И. Н., & Улезько, О. В. (2016). Оценка эффективности применения специальных налоговых режимов в Воронежской области. Налоги и налогообложение, (4), 342-350. [Maslova, I. N., & Ulezko, O. V. (2016). Assessment of the effectiveness of special tax regimes in the Voronezh region. Taxes and taxation, (4), 342-350. (In Russian).] DOI: 10.7256/1812-8688.2016.4.16915
Моисеева, Е. Н., & Чиранова, И. П. (2022). Самозанятые как псевдосубъекты трудовых отношений. Проблемы экономики и юридической практики, 18(6), 89–94. [Moiseeva, E. N., & Chiranova, I. P. (2022). Self-employed as pseudo-subjects of labor relations. Problems of Economics and Legal Practice, 18(6), 89-94. (In Russian).]
Никитина, Д. П., & Савина, О. Н. (2015). Специальные налоговые режимы для МСП: их роль и эффективность. Содействие развитию малого и среднего предпринимательства: зарубежный опыт и российская практика, (2), 89-97. [Nikitina, D. P., & Savina, O. N. (2015). Special tax regimes for SMEs: their role and effectiveness. Assistance to the development of small and medium-sized businesses: foreign experience and Russian practice, (2), 89-97. (In Russian).]
Пекарская, А. Ю. (2014). Методика оценки эффективности режимов налогообложения субъектов малого предпринимательства. МИР (Модернизация. Инновации. Развитие), (17), 103-107. [Pekarskaya, A. Yu. (2014). Methodology for assessing the effectiveness of tax regimes for small businesses. MIR (Modernizaciâ. Innovacii. Razvitie), (17), 103-107. (In Russian).]
Полинская, М. В., Балюкова, К. С., & Псалом, П. И. (2022). Анализ динамики налоговых льгот по специальным налоговым режимам, оценка их эффективности. Вестник Академии знаний, 51(4), 434-442. [Polinskaya, M. V., Balyukova, K. S., & Psalm, P. I. (2022). Analysis of the Dynamics of Tax Benefits under Special Tax Regimes, Assessment of Their Effectiveness. Bulletin of the Academy of Knowledge, 51(4), 434-442. (In Russian).]
Пьянова, М. В. (2021). О некоторых особенностях применения налога на профессиональный доход. Налоги и налогообложение, (3), 86-103. [Pyanova, M. V. (2021). On some features of the application of the tax on professional income. Taxes and taxation, (3), 86–103. (In Russian).] DOI: 10.7256/2454-065X.2021.3.35697
Самсонов, Е. А. (2022). Пути развития налога на профессиональный доход в цифровой экономике. Актуальные вопросы современной экономики, (11), 288-292. [Samsonov, E. A. (2022). Ways to Develop a Tax on Professional Income in the Digital Economy. Current Issues of Modern Economics, (11), 288-292. (In Russian).]
Чекмарев, О.П. (2022). Плательщики налога на профессиональный доход: место на рынке труда и роль в экономике. В книге: Андрианова, Л.П. и др., Актуальные вопросы и векторы развития современной науки и технологий. Петрозаводск: МЦНП «НОВАЯ НАУКА», 226–241. [Chekmarev, O. P. (2022). Payers of professional income tax: place in the labor market and role in the economy. In: Andrianova, L.P. et al., Current issues and vectors of development of modern science and technology. Petrozavodsk: International Center for Scientific Partnership “New Science”, 226-241. (In Russian).] DOI: 10.46916/29122022-1-978-5-00174-817-5
Dvoulety, O., & Nikulin, D. (2023). Dependent self-employed individuals: are they different from paid employees? Employee Relations: The International Journal, 45(3), 704–720. DOI: 10.1108/ER-11-2022-0502
Fisher, M., Levin, P. A., & Warnell, E. J. (2024). Self-employment among the poor: does it pay off? Journal of Poverty, 1-18.
Fritsch, M., Greve, M., & Wyrwich, M. (2023). The Long-Run Effects of Communism and Transition to a Market System on Self-Employment: The Case of Germany. Entrepreneurship Theory and Practice, 47(5), 1594-1616. DOI: 10.1177/10422587221094498
Herreno, J., & Ocampo, S. (2023). Macroeconomic consequences of self-employment ensuring survival. Journal of Monetary Economics, (136), 91-106. DOI: 10.1016/j.jmoneco.2023.02.002
Khan, T. H., MacEachen, E., Premji, S., & Neiterman, E. (2023). Self-employment, diseases and the social security system: a qualitative study of the experience of individual self–employed workers in Ontario, Canada. BMC Public Health, 23(1), 643. DOI: 10.1186/s12889-023-15471-8
Ogembo, D. (2020) Taxation of self-employed professionals in Africa: three lessons from a Kenyan case study (ICTD African Tax Administration Working Paper Series, WP 17). Brighton: Institute of Development Studies.
