Practice of taxation of income and use of labor of the self-employed

The article studies the practice of taxation of professional income of the self-employed, the peculiarities of their labor use, bordering on the substitution of labor relations. Prohibiting norms and types of tax burden on business when using the labor of the self-employed and when drawing up employment contracts are outlined. The demanded measures of the state support of current activities of the self-employed are given. The peculiarities of the use and taxation of self-employed labor in the world are considered and compared with the Russian practice. A steady trajectory of growth in the number of the self-employed is traced, indicating a high perceived value of their professional labor, accompanying the growth of income received by them and taxes paid. The leading regions are identified based on the results of analyzing the dynamics of the self-employed in the federal districts of Russia. The advantages of using the labor of the self-employed in the Russian economic and contractual practice with the regional need for annual indexation of their income are emphasized.