Self-employed person as a subject entrepreneurial activity

Based on the analysis of legislation and the work of domestic researchers, the article considers the question of the relevance of self-employed citizens to business entities. The author notes that the introduction of a special tax regime for the self-employed did not solve, but only aggravated the problem of defining the self-employed as participants in civil legal relations due to their lack of appropriate status. The article proposes making a number of changes to the current legislation, including determining the place of the self-employed in the structure of civil legal relations and fixing criteria that allow unambiguously answering the question of whether the activities of the self-employed are entrepreneurial.