Keyword: «civil contract»

The article deals with the issues of the legal status of the self-employed in the Russian Federation. Certain aspects of this preferential tax regime are actively discussed at different venues: in the media, in the scientific legal community, in the Russian and regional parliaments. The author briefly outlines the legal specificity of the legal relationship of self-employed, provides statistical data on their number. The Federal Law «On conducting an experiment to establish a special tax regime» Tax on professional income «as one of the mechanisms for legalizing citizens' income from the use of personal labor is analyzed in detail. The regional specificity of the experiment is reflected. Specific recommendations for minimizing the risks of employers attracting self-employed to work are given.

The article is devoted to determining the meaning and role of concluding an employment contract. It defines the current situation in the country. Basic concepts are considered.