Self-employment as a social innovation and financial instruments for its regulation

Self-employment is a social innovation, because it is a solution that positively affects the socio-economic situation, allows you to level the transformational changes caused by the failures of the market and the state, and more effectively meet social needs. The purpose of the article is to study the problems and prospects for the development of financial regulation of self-employment in the context of an experiment to establish a special tax regime “Tax on professional income”. The analysis of data on the distribution of the number of self-employed in comparison with the total population in the context of federal districts, the ratio among self-employed individuals and individual entrepreneurs, the formation of this institution in the new Russian territories was carried out. The key factors for the growth of the number of self-employed in Russia are identified: positive (which are legitimate, give a positive socio-economic effect, implement the idea of an experiment to establish a special tax regime) and negative (associated with bypassing the current legislation, resulting in a shortfall in revenues to the budget). The development of the institution of the self-employed, from the point of view of financial regulation, involves the use of a variety of financial instruments, among which are defined: direct, involving the withdrawal / provision of funds to the self-employed in various forms; indirect, creating favorable conditions without transferring funds to the self-employed for development, in general, and saving money for the self-employed, in particular. As part of the application of tools for financial regulation of self-employment, it was proposed: to provide for the differentiation of tax rates depending on the level of income of the self-employed; increase the amount of the subsidy under the social contract or differentiate it depending on the intended type of activity; introduce tax holidays or an additional bonus for certain categories of payers, etc.