Annotation

The article analyses the ban on entrepreneurial activity imposed on municipal employees. It notes that the formal status of individual entrepreneur without actual entrepreneurial activity often leads to employees being held liable, which, in the author's opinion, is not always appropriate. It also examines the legal risks of municipal employees using the ‘professional income tax’ regime, in particular for renting out residential premises. The proposed solution is to differentiate the ban depending on the corruption risk of the position and to introduce clear legislative restrictions on renting out housing.