IMPROVEMENT OF THE PROFESSIONAL INCOME TAX AS AN ELEMENT OF SMALL BUSINESS DEVELOPMENT IN RUSSIA

The work is dedicated to the development and justification of measures to improve the current taxation regime for the self-employed as a tool to stimulate the development of small businesses and strengthen the national economy. The key idea of the study is the assertion that self-employment produces a significant economic effect only if the activities of the self-employed are transformed into small and medium-sized entrepreneurial structures. It is precisely this transition that represents the most important driver of economic growth, contributes to solving a range of socioeconomic challenges, increases the flexibility and adaptability of the economic system, and also boosts budget revenues. Within the framework of the study, the dynamics and characteristics of the development of small businesses, individual entrepreneurs, and self-employed citizens are analyzed, and key indicators characterizing their activities are compared. Based on the obtained data, it is argued that, despite state measures to support the selfemployment sector, this segment of entrepreneurship currently does not have a significant impact on strengthening the economy and does not fully serve as a driver of small business development. In this regard, the research objective has been set – to develop measures to improve the professional income tax in such a way as to ensure the transition of citizens’ entrepreneurial initiatives into the small and medium-sized business sector, thereby strengthening the country’s economy. The scientific novelty of the work lies in the development of specific measures that reduce the risks and shortcomings of the existing taxation system and create opportunities for the development of the small and medium-sized business sector through the involvement of selfemployed individuals, without additional budget expenditures. The implementation of the proposed recommendations regarding the professional income tax will help strengthen the small business sector and enhance the country’s economic security.

self-employed, professional income tax, small business, state economy, small and medium-sized enterprises, economic security, taxes, shadow economy, tax administration, tax improvement

Zinoveva Yu. S. Improvement of the professional income tax as an element of small business development in Russia. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2025;4(73):136—140. DOI: 10.25683/VOLBI.2025.73.1455.