Regulation of the process of legalization of the income taxation of self-employed citizens in the Russian Federation at the present stage

Skrug V.S.1
1 Государственная Дума Федерального Собрания Российской Федерации, Russia

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Journal paper

Russian Journal of Labour Economics (РИНЦ, ВАК)
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Volume 6, Number 1 (January-March 2019)

Citation:

Skrug, V. S. (2019). Regulation of the process of legalization of the income taxation of self-employed citizens in the Russian Federation at the present stage. Russian Journal of Labour Economics, 6(1), 535-552. https://doi.org/10.18334/et.6.1.40125

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=37307873
Cited: 10 by 31.03.2023

Abstract:
The work reveals critical issues associated with the legalization of taxation of income of self-employed. Category of self-employed has a significant share in the economically active population of the country. The vast majority of them is now outside the legal field. The article examines various approaches to the concept of "self-employed", describes their role in the socio-economic structure of the society. Analyzed the normative-legal base, which regulates the process of legalization of the self-employed. Compares the experience of foreign countries and Russia in the context of the legal status of self-employed. Investigated the reasons for the self-employed prefer to stay in the "shadows." The authors considered the risks, and positive and negative aspects of imposing a tax on professional income.

Keywords: income, taxes, taxation, informal employment, self-employed, legal status of self-employed people

JEL-classification: J21, H20, J46

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