Constitutional and legal regulation of the status of "self-employed" persons in Russia: theoretical aspect and some results of implementation practice

The article is devoted to a form of realization by citizens of the right to free use of their abilities and property for entrepreneurial and other economic activities, not prohibited by law, through the use of a special legal tax regime of individual economic activity or the so-called self-employment of citizens, which is little studied in constitutional and legal science. Based on the analysis of legal, theoretical and doctrinal material, a generalization of the existing approaches to understanding the term «self-employed» was carried out, as a result of which it was concluded that there is no unified approach in the legal regulation of the initial regulatory parameters of the status of a «self-employed» person; also the authors noted the presence of economic-legal profile of attempts to develop generally accepted substantive characteristics of the category under study. As a recommendation, the idea is expressed of the expediency of normative universal consolidation for the concept and content of the status of «self-employed» citizens, based on the principles of free market economy, proper legal support for entrepreneurship and economic initiative in order to build unity in law enforcement practice, ensure the guarantee of constitutional rights and freedoms of «self-employed» citizensnoted.. As a recommendation, the idea is expressed about the expediency of normative universal consolidation of the concept and content of the status of «self-employed» citizens, based on the principles of a free market economy, proper legal support for entrepreneurship and economic initiative in order to build unity of law enforcement practice, ensuring the guarantee of constitutional rights and freedoms of «self-employed» citizens.