Taxes for self-employed persons: Russian and foreign experience

The relevance of the study of this topic is determined by the fact that at present a difficult stage is undergoing the transformation of self-employment in the economy of the Russian Federation. In a pandemic, this issue is increasingly being discussed at the level of the heads of regions of Russia, since the Russian economy has faced a shortage of funds to support the economy and Russian citizens in an emergency. At the moment, the exit of self-employed people from the shadow economy is problematic. At the same time, theoretical, methodological and practical approaches to the substantiation of taxation in this area are not well developed. The article makes an attempt to analyze the specifics of the development of institutions and economic relations of self-employment, and also reveals the peculiarities of the tax legislation of the Russian Federation, which allows you to influence the «integration» of self-employment in the tax field; risks are summarized due to the interconnected processes of «leaving the shadow» of self-employed citizens and transformation in this area; self-employment according to various classification criteria is systematized...