Self-employment phenomenon: to five-year anniversary of a legal regime

 
PIIS102694520021329-2-1
DOI10.31857/S102694520021329-2
Publication type Article
Status Published
Authors
Occupation: Head of the Department of the Entrepreneurial and Corporate Law, Kutafin Moscow State Law University (MSAL)
Affiliation: Kutafin Moscow State Law University (MSAL)
Address: Russian Federation, Moscow
Occupation: Chief Researcher, Institute of State and Law of the Russian Academy of Sciences
Affiliation: Institute of State and Law of the Russian Academy of Sciences
Address: Russian Federation, Moscow
Occupation: Professor of the of the Department of the Entrepreneurial and Corporate Law, Kutafin Moscow State Law University (MSAL)
Affiliation: Kutafin Moscow State Law University (MSAL)
Address: Russian Federation, Moscow
Journal nameGosudarstvo i pravo
EditionIssue 1
Pages34-47
Abstract

The article considers economic and social conditions, as well as the process of establishing a legal regime of self-employment. The positive intermediate results of its functioning are indicated, the content is disclosed, including legislative novels. Based on the analysis of law enforcement practice, problem places were identified (ambiguous qualifications of the activities of self-employed citizens; uncertainty with the choice of a court competent to resolve disputes involving new economic entities; low income bar; "loss" of individual sources from the subject of taxation; "false identity," etc.), proposals were made to eliminate them.

Keywordsself-employment, self-employed citizens, professional income tax payers, legal regime, income limit, pseudo-self-employment, My Tax mobile application, financial support
Received02.08.2022
Publication date20.02.2023
Number of characters46784
Cite  
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