самозанятость

Introduction. Currently, the field of self-employment in Russia is characterized by rapid growth and legalization, which is reflected in scientific publications exploring various aspects of this element of modern economy. However, undeservedly little attention is paid to such an aspect as property relations in the field of self-employment. Research methodology.

Introduction. The relevance of the problem of self-employment in Russia is justified by the need for its legalization, withdrawal from the shadow economy and attracting this category of the population to pay various kinds of contributions and taxes. While attempts of the authorities to legalize self-employed citizens and determine their legal status have not been successful, which indicates a lack of theoretical development of this phenomenon.