Taxation of the self-employed in Russia and abroad

The purpose of this article is to provide a comprehensive analysis of the legal status of self-employed individuals in Russia and abroad, identify problems in law enforcement practice, and assess the effectiveness of the current taxation mechanism. The objectives of the study include examining key aspects of self-employment regulation, including recognition criteria, restrictions, tax obligations, and development prospects for this institution. The research methodology involves comparative and functional data analysis. The recommendations presented in this article highlight the need for further development of taxation for self-employed individuals in order to legalize their income and contribute to the revenue-generating capacity of the Russian budget. The relevance of the topic is due to the rapid growth in the number of self-employed – by 2025 their number has exceeded 6 million people. This indicator may increase in 2026 (according to forecasts). This indicator demonstrates not only the relevance of the new tax regime, but also fundamental changes in the employment structure of the population. The authors conclude that the professional income tax is an effective tool for legalizing microenterprise.