Comparative Analysis of the Main Features of the Professional Income Tax: Russian and Foreign Experience

The article highlights the issue on taxation of income gained by self-employment activity. This issue is frequently considered as a problem for many countries. Thus, study of successful practices of different developed countries may be useful for working out the national effective taxation system concerning self-employment incomes. The comparative study was by such main features, as tax registration, and limits on the amount of income. The analysis of the ways to solving the aforementioned problem, based upon practices of such countries as France, the USA, Great Britain, Germany, shows differences and similarities. At the same time, it points at the original approach to taxation of self-employment incomes in Russia. The authors pay special attention to the fact, that the development of information and communication technologies is a factor of increasing shadow economy, which exacerbates the problem of budget revenue generation. The main ways to improve the situation were worked out by authors taking into account practices of foreign countries.