Abstract
Nowadays in countries with developed industry, there is a marked shift from formal to informal employment. In this context, the impact of self-employment on the development of the state should be one of the topical issues in the debate on employment policy. Due to the development of the platform economy, self-employment is developing as the main or additional source of income. The development of Ukraine as a socially oriented state governed by the rule of law is determined by the level of development of all state spheres, including self-employment of the population of state institutions, including the institution of personal income taxation. As of today, in countries with developed industry, there is a marked shift from formal to informal employment. In this context, the impact of self-employment on the development of the state should be one of the topical issues in the debate on employment policy. Due to the development of the platform economy, self-employment is developing as the main or additional source of income. The development of Ukraine as a socially oriented state governed by the rule of law is determined by the level of development of all state spheres, including self-employment of the population of state institutions, including the institution of personal income taxation. It was emphasized that the above-mentioned provisions of international legal acts became the basis for consolidation of the principles of labor freedom and the prohibition of forced labor in the Constitution of Ukraine. In turn, these constitutional principles are the normative and legal basis for the consolidation of the principle of freedom of labor agreement within the framework of labor law. It has been established that the establishment in the national legislation of the principle of freedom of the labor contract should enable an employed person and an employer who exercises the right to recruit staff to determine the working conditions that are most appropriate for them. The terms of the employment contract should not be burdensome for their parties and disturb. In such situations, the legislator prefers social rather than economic rights, since social law is more closely connected with the natural right of a person to life and freedom and security.
Highlights
The main purpose this article is research and analysis of theoretical and practical problems, development of legislation on the social and legal status of self-employed persons in Ukraine.In modern conditions, the level of scientific development of theoretical and practical problems of self-employment is at an early stage
Kupalova believes that the category of self-employed persons are non-employed, namely: employers engaged in individual employment, free working family members
The main shortcomings in the legal regulation of self-employed persons are the obsolescence of legislation on employment
Summary
The main purpose this article is research and analysis of theoretical and practical problems, development of legislation on the social and legal status of self-employed persons in Ukraine. The level of scientific development of theoretical and practical problems of self-employment is at an early stage. Self-employment as a type of economic behavior can be described, on the one hand, as a strategy to ensure living conditions in a changing life situation and solve the problem of unemployment, and on the other – as the first step in the implementation of entrepreneurial behavior. The transition of self-employment to entrepreneurial activity is a social indicator of maturity of the subject of individual labor activity. Self-employment is a manifestation of further self-organization of individuals and is characterized as a strategy to solve the problem of unemployment and ensure proper living conditions. Determined by autonomy and freedom of action, self-employment ideally allows a person to receive income, adequate quantity and quality of labor and investment
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