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

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.