Self-Employment: Establishing a Legal Regime

Abstract

The article deals with the legal basis of the emerging legal regime of self-employment in Russia. The order of legalization by self-employed citizens of their status is shown. The emphasis is placed on changing the legislative definition of entrepreneurial activity. Attention is drawn to the "tax holidays" granted to the legalized self-employed. A statistical portrait of self-employment is given. It was stated that the list of activities authorized for self-employed citizens should be expanded. The view was expressed that the legalized self-employed persons should acquire the legal status of microenterprises.