The Role of Platforms as Intermediaries under Simplified Tax Regimes: The Example of the Russian Professional Income Tax Regime

This article outlines the features of the Russian Professional Income Tax Regime and the role of the special app, the My Tax App, and intermediaries in respect of the regime. The app is used to automate and simplify the tax reporting process. Such platforms and tailor-made digital solutions, coupled with legislative support, play a significant role in tax compliance. Implementation of the app, however, has raised certain compliance, privacy and data protection concerns, as well as other policy issues that must be addressed.