You Artoil has explained everything correctly, if the taxpayer is an employee (or a professor, he is bald does not matter, though this seems mostly), the taxes it pays a tax agent company, hired him. If he has additional income, in addition to payment of wage labor, - he is obliged to declare them separately as an individual.
Unlike in this case, IP, that individual persons have to pay a tax of 13%.
If he does not sell the picture, and write them as a hobby, there is no income, no tax.
You all this seems wild, because you have not encountered this bezvylazno and live in the province. If you had to do at least some business movement in the U.S. or Germany, for example, the issues of tax on the income you would not have seemed so fantastic.
In the U.S., one for the painting in several scroll thousand dollars will not pay in cash, check or card, then went to the bank information, and the recipient of the income is in the basis of IRS-Internal Revenew Service. Sooner or later (they make regular checks, but slowly, according to the plan) comes the turn of the income recipient, and then, in case of non-payment of taxes on income, will not find it.
Our situation is different with regard to cash, but you sprashivate-how to the law, you explains, since I read the Tax Code itself you have no strength.

The artist formally can not pay - this question is found.

It is a system like this - suspend all and all, just in case. In this it differs fundamentally from that in civilized countries. Forgive them, do not understand the high matters. Gentile. "Real Money."

Added after 4 minutes
It seems simple. What controversy? Do you want to pay and do not want to.

Said the artist Ixygon, kopayuchi kartoplyu in Hatsapetіvtsі on Kiєvom.
:D

 And I have an association with Pissarro plodder emerged .. He also dug the potatoes before the brush - take for himself and his family ...
Theoretically ( legally , that is, legal) Sergey rights , well, the fact that " theory is dry , my friend ," and , in practice, the situation is completely different (it has its historical reasons ), and the laws are violated in all directions , it is quite another story (theme ) ...
Against the background stole billion in on-ve , far from the legal culture is the " invisible world" mikrokrohi that all sverhreagirovanie in this topic, please explain.
But let's be tolerant and friendly ( Council)

But you support the demand for the release of Khodorkovsky?

My Head. Department for all cards and gifts are not accepted. Even the Tea Party paid for it. I knew that from the space all the time being watched watchful eye . And where to drop a letter to them is nothing. Only pleasure. For example at:
http://nalog.ru/
And press the button:
'Call in the FTS of Russia " , - in the lower right corner of the screen .

And there is a warm office.

Yes, quite a clever behavior.

Such a line of education.
His deputy was already academic.

I do not have any association does not arise, and the question arose : what the artist Ixygon all the right and left of the country life porekaet ? :)
Province - this is not a bad habit or bad parenting , the province - it's all Russia minus the capital's residents . So what? Moved from Kuzovatovki to Moscow and automatically became citizens of the capital advanced ? :)

Added after 3 minutes
For artists and their taxes - he is wrong.