Abstract: The article examines and structures the foreign experience of taxation and state regulation of informally employed individuals. The object of the study is the practice of state regulation of the activities of the self-employed in a number of foreign countries. The subject of the study is tax and special legislation regulating the activities of self-employed citizens in Asia, Europe, North and South America, etc.
The uncertainty of the legal status of the self-employed as a new category of taxpayers is revealed in scientific and specialized literature, the general features of the definition of the concept of "self-employed" in Russian and foreign practice are indicated.
The specifics of taxation of self-employed persons in a number of foreign countries are considered, as well as the tools used for additional regulation of the activities of this category of taxpayers, such as licensing and certification, civil liability insurance, etc. Special attention is paid by the author to structuring the studied foreign experience and highlighting common country features, such as the procedures for registering the self-employed, the absence of a limit on the maximum possible income, the need for certification and licensing, participation in the social insurance and liability insurance system, the presence or absence of preferential taxation, additional support programs, etc. The novelty of the research consists in a broad review and systematization of the experience of foreign states in the areas of state regulation identified by the author: non-interference; general rules of taxation and additional regulation; special taxation. The author's approach to identifying the main scenarios of state regulation of self-employment may be of practical interest for the development of domestic practice.

Abstract: This article explores the experiment on the establishment of special tax regime – “tax on professional income” in the practice of administering individual entrepreneurial activity and unreported employment. The author determines the uncertainty of the legal status of the self-employed citizens as a new category of taxpayers; outlines the problem of unreported employment as one of the prerequisites for conducting the experiment; as well as characterizes the peculiarities of different categories of self-employed citizens. Special attention is given to the assessment of factors of a significant increase in taxpayers in the category of tax on professional over a short period of the conducing the experiment. The article reviews certain controversial issues of the practice of implementation of experimental tax regime and the main reasons for its attractiveness for the taxpayers. The research employs the methods of analysis and synthesis, description, comparison, analogy, statistical data analysis. The author examines the hypotheses on the factors of substantial increase in the number of taxpayers in the category of tax on professional income, which include the expansion of the territory for the experiment, mass scale transition of taxpayers from other special tax regimes, use of tax in professional income for tax optimization purposes. The statistical analysis of tax reporting and review of the expert opinions allowed the author to conclude on the relevance of the special tax regime – “professional income tax”, its potential application as a method for legalization of income of self-employed citizens, as well as the need for interim assessment of the results and the fiscal effect of the conducted experiment.

Abstract: The article is devoted to the economic role of small business patterns in the agricultural sector. The author of the article examines economic indicators of family-operated farms and farm households as well as their role in the economic growth of the agricultural sector and particularities of their taxation. The author pays special attention to assessing popularity and efficiency of special tax regimes for small businesses in the agricultural sector and describing particular features of special tax regimes used by agricultural producers. The article has been written as part of the research 'Improvement of tax and other instruments of state financial support of the agricultural sector development aimed at import substitution and production safety'. In the course of her research the author has used methods of analysis and synthesis, description, comparison, scientific abstraction, analogy, analysis of statistical data and her own calculations. Based on the comparative analysis of Simplied Tax System and Single Agricultural Tax the author has discovered particular reasons that lower the attractiveness of special tax regimes for small businesses in the agricultural sector. Analysis of statistical data and author's calculations have allowed to make conclusions about the increase in the absolute sums of taxes payable as a result of implementing special tax regimes, prevailing share of paid taxes as a result of applying Simplied Tax System, and growth of the tax burden on family-operated farms and farm households. 

Abstract: The subject of the research is the problems arising in the process of encouraging investments into education and health care as priorities of human capital development in today's Russia. The fact that investments into human capital development have been shrunk proves the need to implement instruments of indirect support. The authors of the article analyze the efficient tax legislation in order to structure and evaluate a wide range of privileges aimed at developing human capital. Special attention is paid to international ratings of Russia that prove a low efficiency of tax encouragement instruments used by the country. In order to analyze the structure of tax privileges offered by the Russian government, the authors have used the methods of comparison, analysis of statistical data, description and generalization. Using the method of the graphic presentation of information, analysis and synthesis the authors have described the modern status of Russia in global rating systems; and dynamics and volumes of investments into the human capital development. The main conclusions of the research are the following: 1. Russia is considerably behind the world leaders in international rating systems describing investments into education and public health care. 2. Taking into account the instability of the budget, it is impossible to increase the amount of state investments, thus it is necessary to consider indirect instruments that may encourage the development of human capital. 3. Tax instruments are structured by the authors depending on sources of investments (for legal entities or physical entities) as well as purposes of investments (for education or health care). 4. The volume of tax preferences cannot be considered to be an indicator of efficient development of human capital in Russia. 

Abstract: In her article Pyanova analyzes social benefits on corporate property tax as a mean of social support of citizens in the Russian Federation. Based on the analysis of the the two groups of regions, the researcher concludes that corporate property taxation involves extensive and sometimes unjustified implementation of social benefits. Moreover, there is a general trend towards reduction of the quantity of taxpayers who uses social benefits on corporate property tax. Thus, Russia faces the need to monitor the use of tax benefits and exemptions through assessing their efficiency and effectiveness. With the help of the methods of description and generalization, the researcher has discovered particular causes of the low efficiency and effectiveness of social benefits on corporate property tax. To analyze the frequency of such benefits, the researcher has used the methods comparison, statistical data analysis, graphic presentation of data and author's calculations. The main conclusions of the research are the following: 1) The result of the implementation of social benefits on corporate property tax is the reduction of the tax burden accompanied with the need to spend savings on socially important goals. 2) At the present time there is no unified regulation of the Russian Federation to assess effectiveness and efficiency of implemented social benefits granted to organizations, the major part of the regions under review do not conduct such assessment at all. 3) Beneficiary regions are less interested in implementing autonomous fiscal policy, in particular, social support of their citizens, compared to non-beneficiary regions. A number of the Russian Federation constituents do not grant property tax benefits locally. 4) Current social benefits on corporate property tax are inefficient and ineffective. 5) The defective mechanism for computation of corporate property tax creates uncertainty and complicates the performance of a social function of this tax.