Self-employment as a form of entrepreneurship

• Main Authors: Anna Leonidovna Krivova, Elena Nemtchinova, Natalia Nicolaevna Grigor, Vladimir Aleksandrovich Mushrub, Vladimir Aleksandrovich Biryukov
• Format: Article
• Language: English
• Published: Editorial AAR 2021-07-01
• Series: Laplage em Revista
• Subjects: Self-employment; Entrepreneurship; Individual entrepreneurs; Tax; Regulation
• Online Access: https://laplageemrevista.editorialaar.com/index.php/lpg1/article/view/1129

Nowadays, the state takes a close interest in the activities of self-employed citizens to receive additional revenues to the budget from tax revenues. The objective of this article is to assess the legitimacy of categorizing the self-employed as entrepreneurs, both in theory and law. An analysis of the legal nature of self-employment is undertaken. It is shown that the lack of clear qualification of this type of economic activity generates legal conflicts and problems of law enforcement. It is noted that the international practice has not developed a unified approach to the definition of "self-employment". The criteria, legal mechanisms of legitimation, and taxation system of the mentioned category of economic entities differ essentially. The article points out the position that the Russian legislation does not always justify referring the activity of self-employed citizens to a type of entrepreneurship. In several cases, the activity of self-employed people lacks the meaningful attributes of entrepreneurial activity established by the Civil Code of the Russian Federation.