The patent's system of taxation as a method to eliminate in the formal sector self-employed citizens in the Russian Federation

Currently, self-employment in Russia is an urgent problem. This category of citizens creates a burden on the state and insurance funds due to the fact that they don t pay taxes and insurance contributions, but enjoy all the public benefits on an equal basis with law-abiding citizens. The government has made various attempts to address this problem, but unfortunately it wasnt succeeded. Thats why, this article is devoted to the study and analysis of methods of states influence on the self-employed categories of citizens, in order to bring them to the legal market.