Becoming self-employed in Russia

The introduction of changes in the Russian legislation concerning the self-employment tax has provided more favorable conditions for the legalization of self-employment. The article attempts to identify trends in the development of self-employment in the context of federal districts and types of activities, to determine the main directions of migration flows of self-employed citizens, as well as the size of the average income of self-employed citizens in different federal districts. The results of the study allow to conclude that the legalization of self-employment has a positive dynamics for the years 2020-2023. The income of self-employed citizens from professional activities is growing; the largest number of self-employed people is concentrated in large Russian agglomerations, where the experiment of establishing a special tax regime and official registration of the self-employed began earlier. At the same time, a considerable part of self-employed citizens continue to remain in the informal sector of the economy and do not wish to undergo the official registration procedure. This requires an extensive information work among the population on the part of the state bodies and interested structures. Further development of self-employment in Russia will create conditions for the implementation of entrepreneurial initiatives of the population and will create prerequisites for increasing the stability of the economy in times of crisis.

employment, self-employment, self-employment legalization, self-employed citizens, self-employment tax