Research of self-employment in Russia: current state and development prospects

The article discusses issues related to the organization of the activities of self-employed citizens in the Russian Federation. The relevance of the study is due to the fact that self-employment is currently considered one of the most discussed forms of social and labor relations, but at the same time it is also an insufficiently studied type of employment of the population in the country. This paper pays attention to the concept of «self-employment», gives a characteristic of the special tax regime for the self-employed, lists the most popular types of activities among self-employed citizens. The article also analyzes the dynamics of the number of persons registered as self-employed on the basis of statistical data, and provides factors that influenced the changes in the number of self-employed. Special attention is paid to the advantages and disadvantages of the legalization of self-employed in Russia, the rating of the positive and negative aspects of the special tax regime for the self-employed, compiled according to the opinion of freelancers, is considered. Based on the study, it is concluded that it is necessary to develop self-employment, which has significant prospects and great social significance, and proposals are formulated, the implementation of which will further contribute to the development of the legal labor market for self-employed citizens in the country.