Annotation

The article discusses current issues and promising directions for developing tax regulation of self-employed citizens in the Russian Federation. It analyzes the legal status of self-employed individuals, the specifics of applying the special tax regime "Professional Income Tax," and the challenges faced by self-employed individuals in their interactions with other participants in economic relations. The article identifies gaps in the current legal regulation that hinder the development of the self-employment institution and provides specific suggestions for addressing these issues. Special attention is given to the adaptation of sectoral legislation and the expansion of government support measures, which can enhance the effectiveness of legal regulation and stimulate the growth of this economic segment.