On the issue of taxation of self-employed persons

In the modern world, there is a tendency to increase the mobility of labor resources and reduce the employee's dependence on the employer. Today's working-age population is less and less liked by the idea of working in a standard way and being subservient to someone.The article is devoted to topical issues of taxation of self-employed citizens. In the paper, the authors reveal issues related to the definition of the concept of «self-employment», the signs of the self-employed, the peculiarities of taxation of this special tax regime. The authors also highlight the positive and negative features of self-employment.