The article raises a number of key issues that relate to the introduction of a new tax mode in the Russian Federation, namely: the applied categories of self-employed citizens, the conditions for levying tax and the tax rate. Also in this article we will analyze the attitude of the citizens of the Russian Federation to the new law and its expediency as a whole. As part of our study, it was revealed that the problem of self-employed population has several key points that will be announced later. First of all, self-employed citizens are the people who can create their work conditions without any help, which will undoubtedly have a positive effect on the development of the country's economy, because in this case the growth rates in the economy will increase and the unemployment rate in the country will be reduced. However, at the same time, self-employed citizens are not always ready to follow established laws and they try to avoid responsibility, which we mean tax fees which are setted by the state for officially employed citizens and also for people who engaged in entrepreneurial activities. In accordance with this, it is nesseccary to control self-employed people more thoroughly, and most importantly - in the fight against "false self-employment".
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