Current state of legal regulation of self-employment in Ukraine

Abstract

The work analyzes the current state of legal regulation of self-employment in Ukraine. It is noted that self-employment of the population is an alternative way out of the crisis situation on the labor market, for a certain part, a way of survival in a difficult life situation. Thanks to it, additional jobs are created, there is an opportunity to show one's own initiative and receive income. At the same time, it does not require state capital investments, has a mobile organizational structure, is based on strong labor motivation, focuses on consumer needs and promptly satisfies them. The basis of the legal regulation of this form of employment in Ukraine is the Constitution, special normative legal acts that regulate the procedure for the employment of self-employed persons. It is noted that the non-regulation of this form of population employment by the main acts of labor legislation has a negative consequence for the regulation of these legal relations. Attention is focused on the importance of self-employment as a separate type of employment, especially today, when the country is in a state of war. Currently, the processes of formation and development of the labor market of Ukraine and its regions are under the significant influence of the socio-economic crisis, the systemic nature of which produces the growth of labor migration, a high level of unemployment, an existing imbalance in the structure of labor supply and demand, the imperfection of the wage system, the development of shadow labor socio-economic and contractual relations, as well as the underdevelopment of incentives to improve labor efficiency. Therefore, aspects of effective employment of the population, creation of an effective labor market, prevention of mass unemployment and labor migration are of particular importance. The state should pay special attention to the issue of self-employment of the population in Ukraine, in particular by introducing regional strategies to support employment; improvement of the organizational and economic mechanism of interaction of the self-employed with local authorities. The implementation of the mentioned measures should lead to the development of territorial programs to promote the development of micro-businesses, the development of regulatory documents, the optimization of tax payments, the construction of a system of social protection and social benefits for the self- employed.