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

Publication type Article
Status Published
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

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
Publication date20.02.2023
Number of characters46784
100 rub.
When subscribing to an article or issue, the user can download PDF, evaluate the publication or contact the author. Need to register.

Number of purchasers: 0, views: 225

Readers community rating: votes 0

1. Berdnikova G.I. Self-employment in rural areas: problems and development trends: dis. ... Candidate of Economic Sciences. M., 2013 (in Russ.).

2. Ershova I.V. Microenterprise: “micro” does not mean “small” // Entrepreneurial Law. 2018. No. 2. P. 11 - 18 (in Russ.).

3. Ershova I.V., Trofimova E.V. Self-employment: reference points of the formation of the legal regime // Entrepreneurial Law. 2017. No. 3. P. 3 - 12 (in Russ.).

4. Ershova I.V., Shishmareva T.P., Enkova E.E. The legal status of the self-employed as business entities: problems and prospects of reformation // Journal of the Siberian Federal University. Series: Humanities. 2021. Vol. 14. No. 11. P. 1653, 1655–1657 (in Russ.).

5. Kleandrov M.I. On the need for an unregistered entrepreneur to acquire legal status // Entrepreneurial Law. 2015. No. 3. P. 3 - 12 (in Russ.).

6. Korinenko E. Everyone come out of the twilight. URL: (accessed: 12.07.2022) (in Russ.).

7. Kremnev A.A. The mutual transition of employment and self-employment (forms, trends and patterns in the modern economy): dis. ... Candidate of Economic Sciences. Rostov n/D., 2002 (in Russ.).

8. Kurbanov R.A. Legal support of private and public interests: dialectics of development in Russian law // State and Law. 2020. No. 1. P. 103 (in Russ.).

9. Lauts E.B., Tarasenko O.A. Legal regulation of the activities of self-employed citizens in the system of anti-crisis measures to combat coronavirus infection // Law and Economics. 2020. No. 4. P. 5 - 15 (in Russ.).

10. Maksimovich L.V. Self-employment of the population in the Russian economy: formation and regulation: dis. ... Candidate of Economic Sciences. Saratov, 2006 (in Russ.).

11. Mishustin M.V. You have returned to the legal field – there are no questions for you: interview to the newspaper “Kommersant” // Kommersant. 2018. June 27 (in Russ.).

12. Mukuchyan R.R. Development of tools and mechanisms for organizing and stimulating innovative self-employment of the population in the Russian economy: dis. ... Candidate of Economic Sciences. Rostov n/D., 2014 (in Russ.).

13. Ovcharuk K.V. Self-employed: the driver of the economy or undesirable behavior. URL: (accessed: 21.07.2022) (in Russ.).

14. Pavlovskaya O. Yu. Employment as a legal category in the Russian doctrine: classics and modernity // State and Law. 2021. No. 8. P. 97 (in Russ.).

15. Polenina S.V. “Women's question” in the XXI century // State and Law. 2019. No. 3. P. 120, 121 (in Russ.).

16. Ruchkina G.F. New special tax regimes in the legislation of the Russian Federation as the realization of public interests of the state // Taxes. 2019. No. 1. P. 28 - 33 (in Russ.).

17. Tarasenko O.A. I would go to the self-employed, let them teach me! // Entrepreneurial Law. 2020. No. 3. P. 27 - 33 (in Russ.).

18. Shapsugova M.D. On the influence of the uncertainty of the material and legal status of the self-employed on the uncertainty of his procedural status // Law and Economics. 2021. No. 3. P. 5 -9 (in Russ.).

19. Bari L. Who are solo self-employed women? Analysis of the trends and characteristics of solo self-employed women in Ireland 2003-201 // Irish Journal of Management. 2021. No. 40 (1). P. 42–60.

20. Besamusca J. The Short or Long End of the Stick? Mothers’ Social Position and Self‐Employment Status from a comparative perspective // Gender, Work & Organization. 2020. No. 27.

21. Bosch N., Boer H.W. Income and occupational choice responses of the self-employed to tax rate changes: Heterogeneity across reforms and income // Labour Economics. 2019. No. 58. P. 1−20.

22. Cowling M., Millán JM., Yue W. Two decades of European Entrepreneurship: Is the answer to who becomes self-employed different over time and countries? // Journal of Business Venturing Insights. 2019. No. 12 (С). URL: (accessed: 29.07.2022).

23. Ershova I.V., Tarasenko O.A. Small and medium-sized enterprises: transformation of the Russian crediting and microfinancing system // Vestnik Permskogo Universiteta. Yuridicheskie Nauki. 2018. № 39. P. 99–124.

24. Ferrin M. Self-Employed Women in Europe: Lack of Opportunity or Forced by Necessity? // Work, Employment and Society. 2021. P. 095001702110353. URL: (accessed: 20.07.2022).

25. Gengzhi H., Desheng X., Yan G., Changjian W. Constrained voluntary informalization: Analyzing motivations of self-employed migrant workers in an urban village, Guangzhou. // Cities. 2020. No. 105. P. 102760. URL: (accessed: 20.07.2022).

26. Georgellis Y., Wall H. Gender Differences in Self-Employment // International Review of Applied Economics. 2005. No. 19. P. 321 - 342. URL:

27. Gevaert J., Moortel D., Wilkens M., Vanroelen C. What’s up with the self-employed? A cross-national perspective on the self-employed’s work-related mental well-being // SSM-Population Health. 2018. No. 4. P. 317−326. URL:'s_up_with_the_self-employed_A_Cross-National_Perspective_on_the_self-employed's_Work-Related_Mental_Well-being (accessed: 29.07.2022).

28. Hatfield I. Is being self-employed becoming the new normal? // The New Statesman, 07.01.2015. URL: http://www. (accessed: 20.07.2022).

29. Nikulin D. The Determinants of False Self-Employment: A Survey of Polish Enterprises. In: Eastern European Economics 2021. No. 1. P. 70–81. URL: (accessed: 29.07.2022).

30. Nordenmark M., Hagqvist E., Vinberg S. Sickness Presenteeism among the Self-employed and Employed in Northwestern Europe. – The Importance of Time Demands // Safety and Health at Work. 2019. Vol. 10. No. 2. P. 224−228. URL: (accessed: 29.07.2022).

31. Vinberg S., Landstad B., Tjulin Å., & Nordenmark M. Sickness Presenteeism Among the Swedish Self-Employed During the Covid-19 Pandemic // Frontiers in Psychology. 2021. No. 12. URL: (accessed: 27.07.2022).

32. Wolfe M.T., Patel P.C. Exploring the differences in perceptions of work importance and job usefulness to society between self-employed and employed individuals // Journal of Business Venturing Insights. 2019. No. 12(6). P. e00146. URL: (accessed: 29.07.2022).

33. Wolfe M.T., Patel P.C. Labor of love? The influence of work-conditions among self-employed and work stress // Journal of Business Venturing Insights. 2019. No. 11 (С), P. e00118. URL: (accessed: 29.07.2022).

Система Orphus