According to RBC, representatives of the state body are conducting an expert analytical exercise to analyze the effectiveness of self-employment. Alexey Stanchin, head of the Tax Compliance practice, commented on the objectives of the Accounts Chamber's study in the publication.

The questionnaire asks the self-employed to answer various questions, including the rate of tax on professional income, the amount of maximum allowable professional income, possible pension contributions. 

Alexei Stanchin noted that the business environment is familiar with this regime, and it is quite possible that in time the legislator will introduce it into the Tax Code of the Russian Federation. Now the provisions on the tax on professional income are contained in a special law.

One of the most discussed nuances of this regime is the lack of appropriate pension guarantees for persons for whom the income from this activity is the only one. Currently, a person applying it can only use voluntary insurance mechanisms. At the same time, there are examples from the Republic of Kazakhstan, when payment under this regime replenishes the future pension. Based on the questionnaire, the Accounts Chamber of the Russian Federation is also thinking about it.

Perhaps the issues of benefits for the self-employed require fine-tuning. Currently there are one-time deductions upon registration, which allow to reduce partially the tax rate.

Many people may be concerned about possible abuse of the regime. Based on our practice, it does not need special anti-avoidance norms. At the moment, a regional commission that deals with the facts of substitution of labor relations is in place to combat abuses.