The System of Taxation of the Mediator’s Professional Activity

The article discusses the issues of taxation of mediation activities in the context of the system of taxes and fees. It should be noted that the topic raised has been repeatedly raised in judicial acts at the level of the Constitutional Court of the Russian Federation, but has not received adequate coverage. Today, in practice, there is a situation where mediation does not actually generate income, but legislation provides for the obligation to pay insurance premiums. The author has attempted to give his own vision of the situation and propose solutions to it.