Freelancing, paypal and taxes. How better to be?

Question

PayPal

I draw art for clients from the USA and some other countries, without contracts, only correspondence in social networks, I accept payments in USD via paypal, I withdraw to a Sberbank account, it can go up to 30k and 80k per month, income fluctuates. Customers send payments sometimes as personal payments, sometimes as payment for a product or service. In this regard, questions arise:
1. Should I open an IP?
2. What system to pay taxes?
3. How much and where will I pay for such work, the entire list of deductions? What will be the net profit?
4. How and where to provide reports when using PayPal and what are the nuances?
5. Is it dangerous to open an individual entrepreneur after I have not paid any taxes for 2 years, will taxes be deducted from me for past years?
6. What are the penalties for me? What are the chances of sleeping before the tax if I continue this type of activity without registering an individual entrepreneur?

Answer 1

1) decide for yourself
2) simplified tax system 6% + social security
3) subtract item 2
4) because of this, the simplified tax system is usually not used
5) how lucky, in fact - all accounts are known, and the movement on them too, 50/50 depending on the region
6) they will not be imprisoned (they can scare), but they will cheat: in the worst case, payment of all taxes, penalties and a 100% fine on the amount