Prospects of taxation of self-employed persons in Russia

This article is devoted to the problems of identification, definition and management of the results of the activities of self-employed citizens. Some become self-employed deliberately, as they quit their jobs and improve their well-being on their own, while others are forced by lack of money, low wages, and constant price increases - this is just a small list of the reasons why people are looking for an additional way to earn money. The decision to legalize the activities of self-employed persons and to tax them arose in connection with the intention of the Government of the Russian Federation to include self-employment in the legal economic system and eliminate uncertainty over tax audits and questions about non-taxable income. In foreign sources, such words as “self-employed citizen” and “entrepreneur” often do not differentiate, therefore there is no clear separation between them. However, most often it is proposed to consider an entrepreneur who wants to develop his business and in the initial stages it is required to invest a lot of equity and effort...