Мodels of legal regulation of self-employment in the Russian Federation and the Republic of Belarus: сomparative analysis

The purpose of the study is to conduct a comparative legal analysis of the models of self-employment regulation in the Russian Federation and the Republic of Belarus. The bibliometric, formal-legal, comparative-legal method was used. It is concluded that the Russian model is more flexible, liberal, technological. The low level of the tax burden contributes to the growth of the number of self-employed in Russia and the legalization of their income. The model of legal regulation of self-employment in the Republic of Belarus is much more rigid and conservative. The significance of the work lies in the fact that the results of the comparative legal analysis allow us to form proposals on the harmonization of taxation regimes in the Russian Federation and the Republic of Belarus, take into account the positive experience of the countries and determine the prospects for further improvement of legislation regulating self-employment.