In reference of legalization of the self-employed in the Russian Federation

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The author considers the problem of legalization in Russia of self-employed Russian and foreign citizens. It notes the negative factors associated with their shadow activities. Indicates common activities carried out by these entities, analyzes the consequences of the introduction of a special tax regime. It offers a mechanism for the legalization of self-employed foreign citizens working in the Russian Federation.

Legalization of self- employed, precarious work, professional income tax, fictitious self-employment, legalization of labor migrants

Короткий адрес: https://sciup.org/170172472

IDR: 170172472   |   DOI: 10.24411/2072-4098-2020-10304

Статья научная