Abstract: The growing popularity of the special tax regime for professional income tax (hereinafter – NAP) has led to the urgency of studying the phenomenon of "dependent" self—employment, a form of labor relations in which the NAP payer mainly interacts with one "employer", which leads to the substitution of civil law labor relations in order to minimize tax obligations.The purpose of the study is to analyze existing approaches to assessing the share of "dependent" self-employment in Russia and to develop a universal methodology for determining it in the structure of NPD payers. The article discusses various approaches to assessment, including sociological research, analysis of the distribution of the self-employed by industry, the study of tax data and other methods.
The analysis of risk indicators used by the Federal Tax Service (hereinafter referred to as the FTS) to identify disguised labor relations has been carried out, and it has also been proposed to supplement this list with new risk indicators. Based on the data obtained, a comprehensive systematic approach has been developed that allows not only to more accurately assess the proportion of "dependent" self-employment, but also to increase transparency and efficiency in regulating relations between NAP payers and organizations.
Identifying the proportion of "dependent" self-employed is a prerequisite for creating a more transparent tax system, allowing the Federal Tax Service to adapt the mechanisms for monitoring compliance with the conditions of application of the NAP.
The results obtained form the basis for further scientific research and the development of practical recommendations aimed at improving the effectiveness of public administration and public legal regulation of self-employment.

Abstract: Various changes in the state tax policy of the Russian Federation in relation to individuals represent an urgent topic for comprehensive research. Of particular importance is the issue of assessing and forecasting the consequences of the introduction of these changes affecting socio-economic indicators, both for individual subjects of the Russian Federation and the country as a whole. This article proposes an approbation of the author's integral methodology for evaluating the effectiveness of the special tax regime "Professional income Tax" (hereinafter – the NPD) presented in the previous article by the author "Integral methodology for evaluating the effectiveness of the special tax regime "Professional income tax". The approbation of the methodology based on current data (for 2022 on the example of the subjects of the Volga Federal District) allows us to draw conclusions about its applicability, as well as to develop practical recommendations for improving tax policy in relation to individuals. The integrated methodology developed by the author for evaluating the effectiveness of the NPA is a tool that can be useful for both researchers and practitioners in the field of taxation and economic policy. Based on the results of the conducted approbation of the integrated methodology for assessing the effectiveness of taxation on the example of the NPD, it was concluded that it is universal and promising for evaluating any special tax regimes for individuals. The application of this methodology allows us to take into account the individual characteristics of the assessed tax regime and analyze its impact on socio-economic indicators. The use of an integrated methodology makes it possible to assess not only the budgetary effectiveness of the special tax regime, but also its social and economic consequences. This is a new and non-standard tax policy tool that allows to assess a wide range of consequences of the introduction of various special tax regimes and compare their effectiveness with each other. This approach to the assessment of special tax regimes opens up new opportunities for making informed decisions in the field of tax policy, taking into account both financial and social aspects. As a result, the use of an integrated methodology can contribute to more effective management of tax regimes and reduce negative socio-economic consequences.