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The Legal Regulation of the Taxation of Self-employed

ФИО студента: Regina Rovneiko

Руководитель: Elena Ryabova

Кампус/факультет: Faculty of Law

Программа: Financial, Tax and Customs Law (Master)

Год защиты: 2019

Revenues from taxes paid by individuals are an important source of the state budget. The current situation, is perceived as unfair. One part of the population, the main source of funds for which is wages, pays taxes, and the other part of the population, not employed, evades taxes,. In this regard, individuals tasked the legislative bodies to develop rules for the payment of taxes, if their income is not related to the receipt of wages. However, even today it would be premature to claim about the readiness of the tax status of self-employed in the theory of tax law, what explains the interest and relevance in conducting scientific study. The aim of the research is to identify a set of rules of the Russian tax legislation, united by the object of legal regulation, fixing the tax status of a self-employed individual. The basic methods of knowledge were used in the servey. A special legal method was applied in selecting material for further detailed study and the analysis of the relevant research topic of the group of legal norms. The comparative historical method of research includes the analysis and evaluation of modern Russian legislation, the method of comparative legal research involves the comparison of national law institutions with their foreign counterparts. The method of concrete socialist research was used in working with statistical material. The following conclusions were formulated in the course of the study: The concept of "self-employed " can be understood in a broad and narrow sense. Conducting a legal experiment can lead to a decrease in regional budget revenues due to possible abuses by individuals. The existing technical and legal incentives of acquiring the status of a "self-employed" are ineffective. The analysis of foreign practice allowed to conclude that it reformation and implementation in the Russian Federation is not only the task of tax law.

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