LEGALIZATION OF SELF-EMPLOYMENT AS THE MAIN WAY OF FIGHTING AGAINST INFORMAL ECONOMIC ACTIVITY IN THE RF

Recently, the volume of informal employment in Russia has significantly increased which has consequences to citizens, entrepreneurs and the entire country and determines the urgency of the stated problem. Informal economic activity is connected in most cases with informal relations between production participants and the final users and sometimes is executed in a form not established, without official papers and mandatory payments to the state budget. This situation is negative to the population life level and the entire country development in the longterm period. In the short‑term period, it can affect expenses for tax payment; however, ultimately this contributes to enhancement of crisis, leads to reduction of purchasing capacity of the final users of goods (services). Thus, the closed circuit of effect of informal activity occurred. The subject of research is one of the most spread form of informal activity — self‑employment. Retrospective analysis of transformation of self‑employment concept in the modern Russia is conducted in terms of legislation, science and statistics. The special contribution of the authors into the research of the shadow informal activity in the Russian Federation is providing specific examples demonstrating the main differences between the latent, informal and illegal activity, as well as the analysis of trends in the field of tax policy of the self‑employed population from 2017 to 2019. It should be noted that the pilot project of registration of the self‑employed population in accordance with the established legal procedure started in the Republic of Tatarstan, but currently little activity in legalization of this phenomenon is observed.

self‑employment, legalization of the self‑employed people, informal employment, hidden activity, informal activity, illegal activity, labor market, freelancer, state, management of informal employment.

Prygunova M. I., Nikiforova E. G., Zainullina M. R., Nagimova A. M. Legalization of self-employment as the main way of fighting against informal economic activity in the RF. Business. Education. Law, 2019, no. 2, pp. 37–41. DOI: 10.25683/VOLBI.2019.47.210.