employee
Tyumen', Tyumen, Russian Federation
The special tax regime (professional income tax) in the Russian economy is an innovation implemented since 2020. During the period of implementation of this experiment in Russian practice, regional features of its functioning have been formed, the description of which is devoted to this article. The object of the study is the Tyumen region, characterized by "chronic" economic well-being in the development of large industry segments of the regional economy. It will be interesting to review the current trends in the development of microbusiness in the region.
self-employment, Tyumen region, taxation, pandemic, shadow economy, microbusiness
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