The legal nature and status of a citizen registered as self-employed
Автор: Mustafina S.R., Masalimova A.A.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Юридические науки
Статья в выпуске: 4-2 (103), 2025 года.
Бесплатный доступ
This article is devoted to a comprehensive analysis of the legal status of citizens registered as self-employed. The problems of normative consolidation of the concept of self-employment, as well as the legal uncertainty arising from the lack of a clear and universal legal status of this category of persons are considered. It is emphasized that the current legislation is mainly limited to tax regulation and does not fully cover civil, labor and social aspects. Special attention is paid to the issue of the actual legal nature of the activities of the self-employed, which is characterized by independence, consistency and focus on income generation. The conclusion is made about the entrepreneurial nature of such activities, which makes it possible to consider the self-employed as a special category of participants in economic relations located at the junction of labor and entrepreneurial spheres.
Self-employment, self-employed, professional income tax, legal status, entrepreneurial activity
Короткий адрес: https://sciup.org/170210220
IDR: 170210220 | DOI: 10.24412/2500-1000-2025-4-2-263-267