Keyword: «self-employed citizens»

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 small and medium-sized business sector is a universal tool for solving many social and economic problems, therefore, without creating conditions for the further development of small business, the risk of «loss» of such an important sector for the national economy increases. In this regard, the reduction of the tax burden, the possibility of obtaining bank loans at a small percentage, simplification of taxation, accounting and reporting are priority areas of state policy designed to serve as an incentive to improve the conditions for the functioning and further development of the small business sector. This article is devoted to identifying the most effective mechanisms for supporting small and medium-sized businesses on the territory of the Russian Federation in order to achieve sustainable socio-economic development at the national level.