Activities of self-employed. Integration in the sector of entrepreneurship. Realities. Law making prospects

The author analyzes the results of an experiment concerning the activities of individuals who have chosen a special tax regime «Tax on professional income». Substantiates the need to consider self-employed persons as business entities. He concludes that by involving the able-bodied population to work for itself, the state is obliged to form a regulatory mechanism, improve it, but not go beyond the limits of strict regulation of entrepreneurial activity, adding or radically changing the tax collection system.