Self-Employed in Russia: Structure, Dynamics, and Unresolved Issues of the Tax Experiment

This article provides a comprehensive analysis of the self-employment system in Russia within the framework of the special tax regime (STR). Synthesizing the results of modern scientific research, the authors identify key problem areas of the experiment: the legal uncertainty of the self-employed’s status, their social vulnerability, pension security risks, and the spread of “forced self-employment” practices. Based on official statistics and industry research, the article reveals the financial and structural characteristics of the sector. The authors conclude that resolving the identified contradictions requires the development of a comprehensive, cross-sectoral approach that goes beyond current tax regulations. It is emphasized that the prospects for the development of self-employment are linked to significant changes in existing labor regulations and the prevention of potential abuses. If the experiment is prematurely terminated, it could lead to a mass migration of STR payers into the shadow economy and the loss of the achieved level of legalization of their activities.