LEGAL REGULATION OF ACTIVITY OF SELF-EMPLOYED CITIZENS IN THE RUSSIAN FEDERATION

Autores

  • Aleksandr N. Shpagonov Kazan Federal University
  • Regina R. Dolotina Russian State University of Justice (Kazan branch)

DOI:

https://doi.org/10.22478/ufpb.2179-7137.2019v8n7.50000

Palavras-chave:

self-employed citizens, state, professional income tax, social security.

Resumo

This paper is devoted to the analysis of legal regulation issues concerning self-employed citizens in the Russian Federation as part of an experiment in certain regions of Russia on the legalization of self-employed people’s activities. The way out of the shadow of the self-employed people is one of the most discussed issues not only in Russia, but also in many countries of the world. The unwillingness to officially register their activities is explained, first of all, by the fact that the payment of taxes, as a rule, is incommensurable with the income of the self-employed people. At the same time, without registering their business, self-employed citizens are left without their social protection from the state, and without the opportunity to receive development loans, etc. The state should encourage self-employment people, as it contributes to solving the problem of unemployment. In the EU and the USA, the self-employed population provides business, social, real estate, intermediary services, as well as provides counselling, advertising, retail, franchising and other activities (over 400 types of activities). At the same time, a self-employed citizen can provide paid services to various organizations on a certain range of issues, demonstrating their professional qualities, either with the prospect of possible employment in these organizations as a specialist, consultant or contractor, or remaining a specialist in a free profession [1]. For most countries, the issue of how to legitimize the activities of the self-employment people is relevant, so that on the one hand, the budget is replenished, and on the other, social guarantees are established [2]. In the course of the study of the stated problems, the authors come to the conclusion that today the Russian Federation needs to build a social security system for self-employed citizens. At the same time, the tax on professional income should remain unchanged.

Downloads

Não há dados estatísticos.

Referências

Bondarenko V.A. Self-employment development in the countries of the European Union and the USA. URL: http://www.vneshmarket.ru/content/document_r_A4F92072-2395-4116-96E5-EE76169118C7.html.

See: Krylova E.G. Features of economic regulation regarding entrepreneurial activity of self-employed people in Russia and abroad // Lawyer. - 2017. - N 6. - Pp. 11 - 15.

See: Herb J. Schuetze. Profiles of Tax Non-Compliance among the Self-Employed in Canada // Canadian Public Policy / Analyze de Politiques. - 2002. - N 2. - Pp. 219 - 238.

Federal Law No. 422-FZ dated November 27, 2018 "On the experiment to establish a special tax regime "Professional income tax" in the city of federal significance Moscow, and also Moscow and Kaluga regions, as well as in the Republic of Tatarstan (Tatarstan)" / / Russian newspaper. - 2018. -- N 270.

URL: https://www.vedomosti.ru/

URL: https://www.canada.ca/en/services/benefits/publicpensions/cpp/cpp-enhancement.html

US Federal Government Social Security Administration Information Letter of 2019, URL: https://www.ssa.gov/pubs/EN-05-10022.pdf

URL: https://www.gov.uk/self-employed-national-insurance-rates

Draft law of the Republic of Kazakhstan “On amendments and additions to some legislative acts of the Republic of Kazakhstan on the formalization of employment” // URL: http://www.parlam.kz/ru/mazhilis/itreceived

Khasenov M.Kh. Legal regulation of the activities of the self-employed population // Labour law in Russia and abroad. - 2019. - N 1. - S. 23 - 24.

Rezaei, M., & Nemati, K. (2017). The Impact of Purchase Intent, Word of Mouth Advertising and Skill Domain of Seller on Quality of Customer Relationship to Sale Life and Savings Insurance Policies (Case Study: Dana Insurance Co., Bushehr Province). Dutch Journal of Finance and Management, 1(2), 43. https://doi.org/10.29333/djfm/5819

Torquato, M., Araujo, J., Umesh, I. M., & Maciel, P. (2018). SWARE: A Methodology for Software Aging and Rejuvenation Experiments. Journal of Information Systems Engineering & Management, 3(2), 15.

Peranginangin, S. A., Saragih, S., & Siagian, P. (2019). Development of Learning Materials through PBL with Karo Culture Context to Improve Students’ Problem Solving Ability and Self-Efficacy. International Electronic Journal of Mathematics Education, 14(2), 265-274. https://doi.org/10.29333/iejme/5713

Feizuldayeva, S., Ybyraimzhanov, K., Mailybaeva, G., Ishanov, P., Beisenbaeva, A., & Feizuldayeva, S. (2018). Vocational training of future elementary school teacher by means of realization of inter-subject continuity. Opción, 34(85-2), 479-516

Publicado

2019-12-24

Como Citar

N. SHPAGONOV, . A.; R. DOLOTINA , R. . LEGAL REGULATION OF ACTIVITY OF SELF-EMPLOYED CITIZENS IN THE RUSSIAN FEDERATION. Gênero & Direito, [S. l.], v. 8, n. 7, 2019. DOI: 10.22478/ufpb.2179-7137.2019v8n7.50000. Disponível em: https://periodicos.ufpb.br/index.php/ged/article/view/50000. Acesso em: 28 mar. 2024.

Edição

Seção

Seção Livre