Keyword: «self-employed»

The paper deals with the use of special-preparatory exercises for students’ physical training for raising speed and power abilities. Methodological base of research is the theoretical basis for building training sessions.

Article on changes in the tax system for legal entities, as well as self-employed persons in Russia and regions of the Russian Federation. The article considers changes in the tax system for 2020, increase of taxes on wages, ENVD, new rate of NDFL for non-residents, increase of tax for simplists, IP. Extending reform for the self-employed to all of Russia. Abolition of movable property tax. Introduction of a tax on the cadastral value of property.

The relevance of the topic under study is due to the need to assess the impact of the activities of small and medium-sized businesses, self-employed citizens on the socio-economic development of the region. The purpose of the study is to analyze the level of small and medium-sized businesses development in the Sverdlovsk region. To achieve this goal, the article uses the method of statistical analysis and the method of theoretical analysis. In the course of the work, the author considered the main statistical indicators of the activities of small and medium-sized businesses in the Urals Federal District. The main performance indicators and the structure of small and medium-sized businesses in the Sverdlovsk region for the period 2018–2021 are analyzed in more detail. Based on the results of the study, the author defined the level of small and medium-sized businesses development in the Sverdlovsk region, formulated recommendations for increasing this level and achieving the targets provided for by national and regional projects for the development of entrepreneurship.

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.