Keyword: «freelancer»

The article deals with such a modern socio-economic direction as freelancing. The definition of this direction is given, the advantages and disadvantages of freelancing are considered. Three possible legal options for entrepreneurial activity of a freelancer are indicated. It also provides data from the Federal Tax Service on the age categories of the self-employed and data from VCIOM surveys on freelancing.

This paper raises the issue of freelancers' activities through such a tax regime as self-employment. The article provides information about the relevance of the registration of this status, as well as some of its advantages for the above-mentioned category of persons. In addition, the authors consider in detail the issue of the tax regime itself, namely, the territory of its operation, the interest rate and comparison with other tax regimes.