LEGAL REGULATION OF ACTIVITY OF SELF-EMPLOYED CITIZENS IN THE RUSSIAN FEDERATION

This paper is devoted to the analysis of legal regulation issues concerning self-employed citizens in the Russian Federation as part of an experiment in certain regions of Russia on the legalization of self-employed people's activities. The way out of the shadow of the self-employed people is one of the most discussed issues not only in Russia, but also in many countries of the world. The unwillingness to officially register their activities is explained, first of all, by the fact that the payment of taxes, as a rule, is incommensurable with the income of the self-employed people. At the same time, without registering their business, self-employed citizens are left without their social protection from the state, and without the opportunity to receive development loans, etc. The state should encourage self-employment people, as it contributes to solving the problem of unemployment. In the EU and the USA, the self-employed population provides business, social, real estate, intermediary services, as well as provides counselling, advertising, retail, franchising and other activities (over 400 types of activities). At the same time, a self-employed citizen can provide paid services to various organizations on a certain range of issues, demonstrating their professional qualities, either with the prospect of possible employment in these organizations as a specialist, consultant or contractor, or remaining a specialist in a free profession [1]. For most countries, the issue of how to legitimize the activities of the self-employment people is relevant, so that on the one hand, the budget is replenished, and on the other, social guarantees are established [2]. In the course of the study of the stated problems, the authors come to the conclusion that today the Russian Federation needs to build a social security system for self-employed citizens. At the same time, the tax on professional income should remain unchanged.