UDC: 336.201
https://doi.org/10.25198/2077-7175-2025-5-21


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ANALYSIS OF LAW ENFORCEMENT PRACTICE ON PROFESSIONAL INCOME TAX: RUSSIAN AND FOREIGN EXPERIENCE

M. A. Gorodilov
Perm State National Research University, Perm, Russia
e-mail: gorodilov59@yandex.ru

I. N. Gurov
Lomonosov Moscow State University, Moscow, Russia
e-mail: ingurov@mail.ru

N. A. Kustov
Perm State National Research University, Perm, Russia
e-mail: parolaks@yandex.ru

Abstract. The relevance of the chosen topic is determined by the dynamics of the number of self-employed persons applying a preferential tax regime – tax on professional income. The observed trend of increasing the number of law enforcement acts adopted by arbitration courts within the framework of the studied category of cases indicates the need for a theoretical generalization of practice in order to develop uniform approaches that could be used by tax authorities and taxpayers in order to prevent the development of growing dynamics of tax disputes and ensure legal certainty. In an earlier study [2] by one of the authors of this article, it was concluded that the latter is the most important attribute of tax relations in a market economy. Affecting the public-law and socio-economic sphere, the principle of legal certainty in the tax legislation ensures predictability of behavior of participants in tax legal relations, one of which is the state, as well as stability of not only the fiscal-budgetary and financial systems, but also investment attractiveness, economic stability, equality of business entities in terms of determining the fair amount of the tax burden, proportionality of distribution of the tax burden in society. All of the above is important in order to prevent arbitrariness in relation to taxpayers on the part of government agencies, including financial-tax and judicial ones, ensures economic, social and political stability of state foundations. In continuation of the previously conducted study, in this article the validity of this conclusion is subject to verification based on the analysis of law enforcement practice on the tax on professional income – a tax regime that is rapidly gaining popularity among the working-age population of Russia; at the same time, it is advisable to compare domestic practice with the experience of foreign countries, which is the purpose of the study. The theoretical and methodological basis of the study were the works of leading domestic and foreign economists and lawyers who consider this problem through the prism of public-legal and socio-economic relations, legislative and regulatory acts of the Russian Federation, foreign countries, analytical data of the Federal Tax Service, analytical and information materials published in Russian and foreign periodicals and presented on the Internet, materials of judicial practice, including foreign. General scientific methods of cognition were used as methodological tools of the study: observation, abstraction, deduction and induction, comparative analysis, data grouping, generalization of theoretical and factual material. The scientific novelty of the study consists in considering the phenomenon of self-employment through the prism of public tax and legal regulation in order to develop criteria for justified tax optimization. As a result of the study, a recommended standard of proof was developed, which is designed to ensure legal certainty in the issue of taxation of income received by the self-employed, which is especially important in the public-law sphere of budgetary and tax regulation, which can be applied by both taxpayers and law enforcement agencies, which determines the practical significance of the work. Directions for further research may be related to the development of quantitative indicators that can be used as the basis for the tax risk matrix, as well as the development of tax legislation based on the comparative law method, using the experience of foreign countries.

Key words: taxation, principles of taxation, tax on professional income, tax burden.

Cite as: Gorodilov, M. A., Gurov, I. N., Kustov, N. A. (2025) [Analysis of law enforcement practice on professional income tax: Russian and foreign experience]. Intellekt. Innovacii. Investicii [Intellect. Innovations. Investments]. Vol. 5, pp. 21–39. – https://doi.org/10.25198/2077-7175-2025-5-21.


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