Formation and development of legal regulation of self-employment in modern Russia

The article presents a historical perspective on the development of legal regulation of self-employment in post-Soviet Russia. Using a systems approach, a study was conducted on the evolution of self-employment in Russia, taking into account the adoption of legislative and regulatory acts governing this activity, including the author’s approach to identifying the main stages of its formation and development: the first stage (1991–1999) – the establishment of self-employment in post-Soviet Russia in connection with the adoption of the Law on Employment of the Population in the Russian Federation (1991); the second stage (2000–2017) – development of self-employment in connection with the legalization of self-employment and the introduction of the Tax Code of the Russian Federation (2000); the third stage (2018 – present) – further development of self-employment in connection with the adoption of the Federal Law “On conducting an experiment to establish a special tax regime “Tax on professional income”” (2018). The study analyzed the legal framework governing the activities of the self-employed at each stage, identifying trends, challenges, and specific features. A historical perspective revealed the continuity of legal regulation of self-employment in Soviet and post-Soviet Russia. The study’s results can be used to improve the legal regulation of self-employment in modern Russia.