On self-employment in the Russian Federation

The article considers the issue of an experiment carried out in Russia to implement a special tax regime “Tax on professional income” for individuals who independently organize their labor activities, the income from which creates the basis for them to ensure their livelihoods. Self-employment is a new phenomenon for Russia, and the experiment being carried out is aimed at bringing the income of the self-employed into the legal field. The article attempts to substantiate the theoretical aspects of self-employment, presents the current results of the initial stage of a 10-year experiment, based on the results of which conclusions are drawn about the state of self-employment of the population.