Development of self-employment in the modern labor market

Modern trends in the development of self-employment by federal districts of the Russian Federation and types of activity are presented, the main directions of migration flows of self-employed citizens and the size of their incomes are determined. According to the results of the study, the positive dynamics of self-employment for 2020-2023 was revealed. Implementation of special tax regime became most popular on the territory of large Russian agglomerations. Most self-employed citizens work in the service, repair, taxi, delivery, IT and beauty industries. An analysis of self-employment over the past three years allows to draw a conclusion that the development of this form of employment has been effective. The implementation of a special tax regime has become a driver of the development of small businesses, it gained popularity among companies working with individuals, and also contributed to increasing the budget of the country through taxes paid by professional income tax payers.