Competitiveness of self-employed professions

The Russian Federation has established and introduced a tax on professional activities (NAP) as part of the development special systems, but competitiveness professions offered by legislation is not taken into account. authors determined purpose study: expediency using specified in to provide services for personal, domestic (or) other similar needs, For this following tasks were solved: place NDP aggregate all existing regimes was considered; comparative analysis application taxation self-employed citizens Russia abroad, particular, Germany, carried out. study uses methods statistical observation, comparison, analysis. It revealed that during period use NDP, although number entrepreneurs increased, budget revenues are insignificant. comparison lists showed allowed (freelancers) Germany differ from ones law: they competitive economy. Self-employed must confirm their with diplomas, belong associations, be sure at advanced training courses, compete an employee. reasons NAP regime individuals activity within forced aimed obtaining additional, rather than basic, earnings, GermanAs result study, it found competitive. proposed change list NPA taking account education labor market.