SELF-EMPLOYMENT AS AN ELEMENT OF THE INDUSTRIAL STRUCTURE OF THE ECONOMY: ANALYSIS, PROBLEMS AND PERSPECTIVES
Keywords:
self-employment, experiment, professional income tax, state support for small businesses,Abstract
By the end of the 20th century, the process of establishing the business sector began in Russia, but over the years such activities have not become a generally accepted practice for a wide range of citizens. Expert research indicates that many Russians continue to engage in labor or commercial activity, bypassing legitimate mechanisms — without official registration or registration of employment agreements. Keywords: self-employment, professional income tax, government support for small businesses, "shadow" employment. Although the roots of this trend partly go back to national history, the actual consequences of this phenomenon are evident today and require immediate response: due to the large-scale spread of informal employment, the treasury annually loses huge financial resources, amounting to tens and even hundreds of billions of rubles. As one of the ways to overcome this difficulty, a self-employment model was proposed, which attracts the opportunity to carry out legal activities without having to burden oneself with complex accounting and a significant tax burden. The experiment on this model is designed for ten years and is now approaching its equator, which provides a unique opportunity to analyze the accumulated experience and comprehend both the pros and cons of the new approach.
The purpose of this article is to analyze the currently available information on the progress of the practical stage of the introduction of self–employment, analyze the key problems faced by participants in the experiment with self-employment and formulate a likely scenario for the development of events in the near future.
The subject of the study is the dynamics of self-employment development in the context of the implementation of a state experiment related to the introduction of a special tax regime defined as the "Professional Income Tax".
The novelty of the research lies in the comparison and analysis of trends in the development of self-employment within the framework of the state experiment on the introduction of a special tax regime "Professional income tax", as well as the prospects for the development of this experiment.
Research methods: general economic methods, methods of statistical data analysis, study and analysis of the regulatory framework, method of graphical representation of information. The results of this study contribute to the formation of an objective assessment of the effectiveness of the ongoing initiative, as well as contribute to the development of an informed decision on the expediency of its continuation. The material is addressed to those who are interested in current trends and characteristic features of changes in the institution of self-employment in Russia.
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