Abstract: The growing popularity of the special tax regime for professional income tax (hereinafter – NAP) has led to the urgency of studying the phenomenon of "dependent" self—employment, a form of labor relations in which the NAP payer mainly interacts with one "employer", which leads to the substitution of civil law labor relations in order to minimize tax obligations.The purpose of the study is to analyze existing approaches to assessing the share of "dependent" self-employment in Russia and to develop a universal methodology for determining it in the structure of NPD payers. The article discusses various approaches to assessment, including sociological research, analysis of the distribution of the self-employed by industry, the study of tax data and other methods.
The analysis of risk indicators used by the Federal Tax Service (hereinafter referred to as the FTS) to identify disguised labor relations has been carried out, and it has also been proposed to supplement this list with new risk indicators. Based on the data obtained, a comprehensive systematic approach has been developed that allows not only to more accurately assess the proportion of "dependent" self-employment, but also to increase transparency and efficiency in regulating relations between NAP payers and organizations.
Identifying the proportion of "dependent" self-employed is a prerequisite for creating a more transparent tax system, allowing the Federal Tax Service to adapt the mechanisms for monitoring compliance with the conditions of application of the NAP.
The results obtained form the basis for further scientific research and the development of practical recommendations aimed at improving the effectiveness of public administration and public legal regulation of self-employment.

Abstract: This article examines the impact of socio-economic indicators of the Volga Federal District (hereinafter – VFD) on the number of payers of the special tax - «Professional income tax (hereinafter – PIT)». The relevance of the article is due to the need to assess various socio-economic effects that cause an increase in the number of PIT payers in the regions of the Russian Federation. The purpose of this article is to identify these socio-economic indicators and then assess their impact on increasing the number of PIT payers in the region, which allows us to develop measures aimed at tax management in a particular region.
Using econometric modeling methods, the authors assessed the impact on the number of PIT payers of such socio-economic indicators of the regions of the Volga Federal District as the number of individual entrepreneurs (hereinafter referred to as sole proprietors), GRP, the execution of regional budgets on PIT revenues, unemployment and nominal accrued wages. The materials used in the research process were obtained from open sources of official state statistics, consolidated tax and budget reports.
The main results of this study are:
- the indicator of the number of sole proprietors has a positive relationship with the number of PIT payers, which allows us to conclude that in regions with a larger number of individual entrepreneurs, the number of NPD payers is also growing;
- the indicator of the number of unemployed has an inverse relationship with the number of PIT payers in the regions of the Russian Federation;
Based on the results of an econometric study, the author concludes that a number of socio-economic indicators of the regions of the Volga Federal District have a significant impact on the number of PIT payers.