There is an interesting tax in Russia - professional income tax. All taxes in Russia employers pay for workers. Income tax too. They subtract it from employees' income and pay it. But some people don’t want to work for other. And government invented special tax regime for their. It’s self-employment. On this tax regime people can pay 4% or 6% the tax from income. You can pay professional income tax if you is hairdresser, copywriter, teach on your courses and other some spheres. You must register with the tax. When a specialist receives payment, he must give a check. He gives check using special online program. The tax office gets information about the tax online too. The specialists does not need to give a declaration. The tax office will calculate the tax and inform them.