Self-employed Citizens Research Articles

On certain peculiarities of implementation of tax on professional income

This article explores the experiment on the establishment of special tax regime – “tax on professional income” in the practice of administering individual entrepreneurial activity and unreported employment. The author determines the uncertainty of the legal status of the self-employed citizens as a new category of taxpayers; outlines the problem of unreported employment as one of the prerequisites for conducting the experiment; as well as characterizes the peculiarities of different categories of self-employed citizens. Special attention is given to the assessment of factors of a significant increase in taxpayers in the category of tax on professional over a short period of the conducing the experiment. The article reviews certain controversial issues of the practice of implementation of experimental tax regime and the main reasons for its attractiveness for the taxpayers. The research employs the methods of analysis and synthesis, description, comparison, analogy, statistical data analysis. The author examines the hypotheses on the factors of substantial increase in the number of taxpayers in the category of tax on professional income, which include the expansion of the territory for the experiment, mass scale transition of taxpayers from other special tax regimes, use of tax in professional income for tax optimization purposes. The statistical analysis of tax reporting and review of the expert opinions allowed the author to conclude on the relevance of the special tax regime – “professional income tax”, its potential application as a method for legalization of income of self-employed citizens, as well as the need for interim assessment of the results and the fiscal effect of the conducted experiment.

ОБЕСЦЕНИВАНИЕ ПРЕСТИЖА ВЫСШЕГО ОБРАЗОВАНИЯ КАК ФАКТОР СНИЖЕНИЯ ЧИСЛЕННОСТИ ОБУЧАЮЩИХСЯ НА ЗАОЧНОЙ ФОРМЕ ОБУЧЕНИЯ

Higher education in Russia tends to devalue its importance in society. In the past, a person who had a higher education could count on a higher social position and a higher level of remuneration, while now self-employed citizens without education and representatives of working professions receive either the same income or an income higher than the income of those who have a higher education. Distance education has always been an alternative for those who have limited resources for full-time higher education, whether it is financial resources or time occupied by the main work. Now in Russia there is a decrease in the total number of students, as well as a decrease in the number of universities and their branches throughout the country. As it was found in the course of the study, the number of students in all forms increased by 14.6% or almost 700 thousand, and, mainly, the reduction affected those who studied by correspondence. In the context of Federal districts, it is worth highlighting the SFO, where there is the greatest reduction in the relative number of students in branches and in correspondence education. In absolute terms, the largest reduction in the number of students studying by correspondence is observed in the Central Federal district and the Volga Federal district. At the same time, there is an increase in the popularity of full-time and part-time education and a small increase in full-time students.

Самозанятые граждане: понятие и правовое регулирование

One of the topics discussed at scientific conferences and considered in the legal literature in the past few years is the selfemployment of citizens. This article analyzes the use of the concepts of “self-employment”, “self-employed citizens” in current legal acts and judicial practice of the Constitutional Court of the Russian Federation, on the basis of which it is concluded that there is no legislative definition of these concepts and a unified approach to their application in judicial practice. As a result of consideration of the points of view existing in the theory of law regarding the concept of “self-employed citizens” and persons who can be attributed to them, the opinion was developed that “self-employed citizens” is not a legal concept, but a general (collective) concept that denotes individuals independently providing themselves with work. An overview of the provisions of civil and tax legislation, as well as the legislation of the constituent entities of the Russian Federation, regulating the activities of self-employed citizens is presented. Particular attention is paid to the experiment carried out in a number of constituent entities of the Russian Federation to establish a special tax regime “Tax on professional income”

Вовлечение в организованный рынок такой формы самозанятости в сельских территориях, как личные подсобные хозяйства граждан

Abstract. Within the framework of a set of measures for the implementation of the national project on small and medium-sized enterprises and support for individual entrepreneurial initiative in accordance with the Decree of the President of the Russian Federation on national goals and strategic development tasks, the importance of involving citizens in independent production activities is reflected. In this regard, Federal Law No. 422-FL of 27 November 2018 (hereinafter referred to as the Law) initiated a tax experiment to establish a new special tax regime “Tax on Professional Income” (hereinafter referred to as the TPI). The purpose of the study is to determine the economic impact of the new tool on the involvement in economic turnover of such a form of self-employment in rural areas as personal subsidiary farms of citizens. Tasks: 1) using the deductive method of theoretical research to analyze the effect of the experiment on the application of the new special tax regime on the territory of Russia; 2) to consider in practical situations the options for applying the TPI for self-employed citizens; 3) systematize data on the calculation of naps in the form of a model that has theoretical and practical significance for the involvement of private subsidiary farms (hereinafter referred to as PSF) in an organized market. Research methods: deduction, axiomatic, analysis, synthesis, comparison, experiment, measurement. The scientific novelty and results is that according to the Law, a new target group is allocated – self-employed citizens who indicate services in different fields of activity. In agriculture, it is also necessary to direct the activities of PSF that sell their own products to an organized market. Results. In order to help improve financial literacy with the support of self-employed entrepreneurs, a comparative analysis of deductions for the calculation of professional income tax was conducted. Algorithms for calculating naps have been developed, which are the basis for considering practical situations. A model has been compiled that systematizes the procedure for applying the TPI for self-employed citizens.

Taxation experiment on self-employed citizens: fundamental provisions and criteria for efficiency assessment

The relevance of this research is defined by the growing share of unreported employment and the need for elaboration of tax mechanisms, which would promote legalization of income that is currently not being taxed. The subject of this research is the taxation experiment on self-employed citizens. The goal lies characterization of the key vectors of taxation experiment on self-employed citizens, as well as development of proposals for assessing its efficiency. The author systematizes the norms the Taxation Code of the Russian Federation, federal and regional tax legislation, taxation statistics data, as well as outlines the changes to the experiment due to COVID -19 pandemic. The article provides an overview of the theoretical views of Russian scholars on the advantages and disadvantages of self-employment tax. it is proven that the current stage of the experiment can be considered successful based on substantial increase in the number of taxpayers and the volume of tax revenue. The scientific novelty consists in the development of approaches towards assessing the efficiency of taxation of self-employed citizens. The author proposes indicators that can be used for assessing efficiency of the experiment until 2028:  volume of tax revenue, number of taxpayers, number of tax disputes, tax arrears, amount of accrued dues, changes in tax revenue for other types of taxes that would replace self-employment tax.

On the beginning of changes in technological and economic structure of society and problems of sustainable growth of small and medium-sized businesses

The article’s subject is the changes in the technological structure of Russian society and the trends affecting the transformation of its economic structure in the context of increasing industrial development and digitalization of the state economy. The paper considers the relationships between labor productivity, economic growth, innovation, human capital, and the advantages of developed countries and big business in the specified period. One of the most important performance indicators of small and medium-sized businesses and at the same time a potential factor of their economic growth is highlighted — a change in the pattern of doing business in C2B, C2C, C2G (C2B — consumer to business, commercial activity be-tween clients and companies; C2C — consumer to consumer, commercial activity between clients (self-employed citizens); C2G — consumer to gov-ernment, commercial activity between self-employed citizens and government customers). Internal and external changes in the economic structure of the society that limit the growth of small and medium-sized businesses are noted. The article provides comparative data on labor productivity in Russia and the world, trends in expected growth and facts of the negative impact of restrictive coronavirus measures on the country economy. The article will be useful for representatives of small and medium-sized businesses, students and graduate students who are interested in the possibility of increasing productivity, attracting investment and impact of scientific and technical and intellectual resources on the economic growth of enterprises.

Самозанятость как форма экономической адаптации населения регионов России и Казахстана

The scale of changes in the current stage of social development actualizes the study of various adaptation models and mechanisms. The main purpose of the study is a comparative analysis of the self-employed form of the Russia and Kazakhstan population adaptation, as well as the identification of factors affecting self-employment. The methods of normative, comparative, statistical, correlation and regression analysis were used. It is determined that self-employment by a combination of such characteristics as risk, independence, income, tax payment is a form of the adaptation entrepreneurial model, which is more typical for developing economies or unstable periods. It is revealed that the cross-country comparative analysis has certain limitations due to different regulatory approaches to the allocation of the self-employed category. Comparative studies require taking into account the contextual component, and they also need to be supplemented with the study of factors affecting self-employment. The study novelty is to identify demographic and economic factors affecting self-employment, the assessment of which on the example of the Kazakhstan regions was the regression analysis task. The information base was the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Kazakhstan Republic data. The study was conducted in the R software environment. The assessment results showed that the choice of self-employed form is directly influenced by age, gender, place of residence, unemployment, the opposite — labor costs, stability conditions. These conclusions should be taken into account when forming state support measures. The prospects for further research are largely determined by the level of statistical and other information about self-employed citizens. In this regard, it seems promising for Kazakhstan to continue research with an emphasis on certain categories of the self-employed, analysis of the influence of various factors. For Russia today, the use of sociological surveys is preferable, and the formation of a statistical base over time will allow for a more in-depth analysis of the influence factors.

Features of the Legal Status Self-Employed Citizens

The issues of the legal status of self-employed citizens are of interest not only from a legal point of view. Citizens who decide to use this tax regime are faced with many questions. In this regard, it is of interest to systematically analyze the legal status of self-employed citizens, taking into account the historical experience of our country. At different stages of the historical development of our state, this legal problem was solved in different ways by means of various regulatory legal acts. Of particular interest is the current interaction of self-employed citizens and individual entrepreneurs who carry out their activities in the manner prescribed by law. The analysis carried out will make it possible to determine the main directions of improving the legal status of self-employed citizens, to eliminate the ambiguities of certain provisions of tax legislation.

Самозанятые на Дальнем Востоке России

The article presents an analysis of the dynamics of self-employed citizens of the Far-Eastern federal district. The quantitative effect as a result of introduction of a special tax regime «Tax on professional income» is presented. An assessment of expectations of the local authorities in the regions of the Far East from the introduction of special tax regime is given. A retrospective of status of the self-employed at the legislative level is presented. An assessment of the most rapidly developing spheres of activity of the self-employed is given, an attempt is made to draw up a social portrait of this category of citizens. The analysis of job search activity of the self-employed and their hiring by employers has been carried out. It is shown that as a result of lack of exhaustive concept of the category of «self-employed», enshrined at the legislative level, there is confusion with the self-identification of persons who consider themselves as self-employed citizens. In addition, there are a number of economic, legal and social problems that the self-employed face today. According to the author, development of the legislative activity in this direction (development of the state support programs, national projects in the field of small and medium-sized businesses, expansion of the rights of the self-employed, etc.), expansion of the economic and sociological research of this category of citizens (in particular, selective observation, compilation an exhaustive social portrait, inclusion of a large social group of self-employed in the social structure of the society) contributes to a more active «exit from the shadows», legalization of implementation of their own activities, overcoming difficulties arising on the way of self-employed, growth of trust in the authorities. The conclusions are formulated on the basis of results of a sociological survey of citizens.

Legal Status of Self-Employed Citizens

Legal Status of Self-Employed Citizens

Ключевые вопросы налогообложения самозанятых в странах СНГ

The present article examines the prospect of forming a special chapter of the Model Tax Code for the CIS countries, “Tax on Professional Income.” The relevance of this issue is explained by two circumstances—first, a growing share of self-employed citizens, among whom a significant part work outside the legal framework; and second, the possible labor migration of this category of payers between the CIS countries. As a consequence, both factors lead to the need for the formation of common approaches to taxation of self-employed individuals in the member states, codified in the form of a chapter in the Model Tax Code. The purpose of the study is to determine the key elements of the tax on professional income in the CIS countries, which should be indicated in the CIS Model Tax Code as the basic conditions and principles of taxation of self-employed citizens. In accordance with the goal, the author analyzed the tax and labor legislation of the CIS member states, as well as the associated member, the Republic of Turkmenistan. A review of legal acts showed that there is no single conceptual apparatus (“self-employment,” “selfemployed”) in the analyzed countries. This fact prevents the development of a unified approach to determining the circle of taxpayers within the special regime. National legislation has developed three approaches to taxing the self-employed. The first approach is that the self-employed are singled out into an independent category of payers with the presence of the corresponding features of taxation. The second approach consists in the absence of specific conditions of taxation in the presence of a standard individual income tax levied on a general basis. The third approach involves the formation in the construct of a number of taxes and special tax regimes of specific conditions for the taxation of the self-employed. At the end of the article, recommendations are given on the content of a special chapter of the Model Tax Code, taking into account the peculiarities of economic and social development, the state of tax administration, and the “tax” susceptibility of the population of the CIS countries. As an approach to taxation of the self-employed, it is proposed to apply the first one cited, based on the allocation of an independent category of payers.

Features of confirming the right to an early old-age insurance pension in connection with work in the northern regions of self-employed citizens

Features of confirming the right to an early old-age insurance pension in connection with work in the northern regions of self-employed citizens

The legal status of self-employed citizens in the context of the Law of the Russian Federation of April 19, 1991 No. 1032-1 "On employment in the Russian Federation"

The legal status of self-employed citizens in the context of the Law of the Russian Federation of April 19, 1991 No. 1032-1 "On employment in the Russian Federation"

Digital transformation of management resources for a comfortable tax environment

With the use of digital technologies, a person’s daily life, industrial relations, economic processes and education are changing, as well as new requirements for communications, computing power, information systems and services arise. The article reflects the main results of the digital transformation of tax authorities, contributing to the creation of a comfortable tax environment in the context of the general digitalization of the economy. The study aims to determine the causal relationship between the management decisions made by the tax authorities and the dynamics of obligatory payments to the budgets of the budgetary system of the Russian Federation, as well as to formulate proposals for improving the advanced developments of tax authorities aimed at creating a comfortable tax environment, reflecting the principles of the “economy of trust”. The solution of the tasks set in the work was carried out on the basis of the application of general scientific research methods within the framework of comparative, logical and statistical analysis, etc. Among key findings of the research, we should mention the substantiation of the transformation of the management resources of the tax authorities under the influence of the development of digital technologies, as well as the development of practical recommendations for improving the advanced developments of the tax authorities (tax monitoring system, special tax regime for self-employed citizens, single tax payment system) in the framework of creating a comfortable tax environment and building trusting relationships with taxpayers.

ПРИМЕНЕНИЕ СПЕЦИАЛЬНОГО НАЛОГОВОГО РЕЖИМА ДЛЯ САМОЗАНЯТЫХ ГРАЖДАН НА ТЕРРИТОРИИ РОССИЙСКОЙ ФЕДЕРАЦИИ. НАЛОГ НА ПРОФЕССИОНАЛЬНЫЙ ДОХОД

The relevance of the topic is largely due to the development of the country's tax base and the expansion of the geography of the special tax regime of the NAP. The main aspects of the functioning described in the work help to assess the advantages and disadvantages of the tax for self-employed persons. The purpose of the study is to reflect the trend in the development of a special tax regime for self-employed citizens in the Russian Federation. In connection with the purpose of the study, the following tasks were solved: to reveal the essence of the “self-employed population”, to characterize the main provisions of the special tax regime of the NAP, to consider the statistics of the number of self-employed persons in the Russian Federation, to identify the specifics of the tax regime for the self-employed population. The subject of the research is the special tax regime "Tax on professional income". The object of the research is the regulatory framework, as well as statistical data submitted by individuals to the Federal Tax Service on the implementation of activities to provide services to other individuals for personal, household and (or) other needs.As part of this research article explores the concept of "self-employed" citizens and trends in the use of special tax regime for the self-employed population in Russia according to the Federal Law from 27.11.2018 No. 422 «On the experiment of establishing a special tax regime "Tax on professional income"». The positive and negative aspects of the functioning of the tax regime are identified and the dynamics of the implementation of the law is studied.

ANTI-CRISIS FINANCIAL SUPPORT IN 2020 THROUGH THE PRISM OF «BANK-CLIENT»

This article focuses on the main measures of financial support for businesses and citizens implemented by the state through credit institutions in the context of the spread of coronavirus infection: credit holidays, salary loans, taxation of income on deposits, zero rates of the Bank of Russia’s fast payment service, etc. Their key features, advantages and disadvantages are identified, as well as numerous options for improving financial support measures and their implementation mechanism are proposed. In addition, measures of financial support for self-employed citizens are being initiated, which can be introduced immediately, in particular, through the functionality of the My tax Mobile app. In addition, proposals are being made that may have a positive effect in the long term, in particular, on changing the formula for calculating the newly introduced tax on income on deposits, as well as on the development of alternative card payment systems in Russia. Special attention is paid to the search for a balance of interests between recipients of support and the state.

Regional aspect of small and medium-sized business development in Russia

The article discusses topical problems associated with the development of small and medium-sized businesses in the Russian Federation. The purpose of this study is to analyze the situation of small and medium-sized businesses, as well as determine the main directions of development of small and medium-sized businesses in modern conditions. The authors analyze the main directions of state policy in the field of business development. Special attention is paid to the factors influencing the development of entrepreneurship. The article considers the importance of the tax on professional income as a special tax regime for self-employed citizens. The authors believe that the introduction of a tax on professional income will affect not only self-employed citizens wishing to register, but also acting individual entrepreneurs who work without hiring employees, and individual entrepreneurs applying the patent taxation system may consider registration as self-employed as an alternative option. The inclusion of self-employed citizens in the composition of small and medium-sized businesses is substantiated. The authors analyzed the dynamics of the number of small and medium-sized businesses in the Russian Federation, including in the context of micro-enterprises, small and medium-sized enterprises. The dynamics of the average number of employees employed in small and medium-sized businesses, as well as the dynamics of the number of small and medium-sized businesses per 1,000 people, including in the context of federal districts, has been studied. The trends in the development of small and medium-sized businesses, as well as their importance for the country's economy, are determined The article identifies the main problems that hinder the development of entrepreneurial activity in the Russian Federation. The authors come to the conclusion that the development of entrepreneurial activity in the regions should be a priority direction of state policy, and the involvement of the economically active population and self-employed citizens in entrepreneurship will contribute to this.

Особенности Деятельности Самозанятых Граждан На Современном Рынке Труда (Features of the Activities of Self-Employed Citizens in the Modern Labor Market)

Russian Abstract: В работе впервые в отечественной и мировой научной литературе на основе широкого круга источников (в том числе – ранее не публиковавшихся архивных) убедительно опровергается утвердившийся в медиевистике историографический миф об использовании «Естественной истории» Плиния Старшего (ок. 23-79) в качестве одного из источников средневековой хроники «История Испании» (Estoria de Espanna), составленной на разговорном (средневековом кастильском) языке при дворе короля Кастилии и Леона Альфонсо Х Мудрого (1252-1284) после 1270 г. Прямых рукописных свидетельств использования плиниева текста в королевском скриптории не сохранилось. В испанских собраниях отсутствуют рукописи «Естественной истории», датируемые периодом создания хроники. Исследование рукописных каталогов и описей важнейших рукописных собраний XIII – XVI вв. (в первую очередь – Библиотеки капитула толедского собора), осуществленное в таком объеме впервые в отечественной и мировой науке, убедительно доказывает факт отсутствия копии плиниева текста в этих собраниях до второй половины XIV в. В этот период в Толедо появилась рукопись «Естественной истории», принадлежавшая толедскому архиепископу, а позднее кардиналу и папскому легату в Италии Хилю Альваресу де Альборнос-и-Луна (1303-1367). В работе на основе широкого круга источников (в том числе – архивных) впервые в отечественной и мировой науке неоспоримо доказывается, что речь идет о манускрипте MSS/10042 из собрания Национальной библиотеки (Мадрид), и что именно эта рукопись принадлежала кардиналу Альваресу (ранее этот факт ставился под сомнение). Анализ текста хроники показывает, что, несмотря на наличие ряда прямых ссылок на труд Плиния в «Истории Испании» (как, впрочем, и во «Всеобщей истории», создававшейся в том же скриптории), заимствования из «Естественной истории» имеют явно вторичное происхождение. Вместе с тем, результаты проведенного исследования говорят о высоком авторитете главного труда Плиния Старшего в Кастилии и Леоне указанного периода, которое стало следствием общего роста интереса к античной культуре в контексте «долгого XII века». Именно поэтому, не имея физической возможности воспользоваться сочинением Плиния напрямую, Альфонсо Х и его соавторы не могли обойтись без отсылок к знаменитому труду, пусть даже заимствованных из третьих рук. English Abstract: The article focuses on overcoming the historiographic myth that the “Natural History” (NH) written by Pliny the Elder (c. 23-79) was used as one of the sources in the process of the medieval chronicle “Estoria de Espanna” (EE) composing. The EE was written in the vernacular (Castilian) language after 1270 at the court of Alfonso X the Wise, king of Castile and Leon (1252–1284). Manuscript materials of the period do not contain any direct evidence of Pliny’s book using in the royal scriptorium. Spanish manuscript collections have no medieval copies of the NH dated by the period of the end of the 13th century or before. Manuscript catalogs and descriptions of the greatest Castilian medieval libraries (including the famous Capitular library of the Toledo cathedral) composed from the 13th to 15th centuries don’t contain any information about any manuscript copy of NH belonged to any kind of public/ecclesiastical institution or any private person (lay magnate or prelate). The earliest copy of the NH in Toledo (and may be the earliest in all the kingdom of Castile and Leon) was the manuscript MSS/10042 (now in the National Library of Spain, Madrid). This manuscript belonged to Gil Alvarez de Albornoz y Luna (1303-1367), who was the archbishop of Toledo and then cardinal and pontifical legate in Italy; in the paper this fact is proved firstly in world historiography (before it seemed doubtful). The analysis of the EE text demonstrates that the direct and indirect allusions to the text of the NH were not taken directly from this source. But the great prestige of Pliny s text in Castile and Leon of the 13th century is obvious; it was one of the consequences of the “long 12th century” culture. Vivid interest to the Natural History explains why Alfonso the Wise and his co-authors who had no physical possibility to use the NH directly, but who were sure that this text must be citated in the chronicles, had to “construct” the fragment of the NH, taken from the works written by other medieval authorities. This forced falsification was a prelude for the active use of NH since the middle of the 14th century, when the Capitular Library of Toledo received some manuscripts of NH (MSS/10042 (National Library of Spain), Ms. Q-I-4 and R-I-5 (Royal Library of El Escorial) and some others) during a very short period. This interest concurs with the time, when the Primitive Version of the EE (which contained some falsified citations of Pliny’s work) was already finished.

Особенности Деятельности Самозанятых Граждан На Современном Рынке Труда (Features of the Activities of Self-Employed Citizens in the Modern Labor Market)

Russian Abstract: В материале представлены результаты социологического исследования, выполненного Научно-исследовательским центром социально-политического мониторинга Школы публичной политики и управления Института общественных наук РАНХиГС в 2019 году. Результаты исследования представляют оценку масштабов российской самозанятости, в том числе в неофициальной экономике, и анализ особенностей ее функционирования, включающий анализ потребностей, интересов, социальных оценок, ценностных ориентаций, установок и поведения самозанятых, находящихся в причинно следственной связи с их экономическим и социальным положением. Результаты исследования представлены в сопоставлении с результатами социологических опросов, проведенных Центром в предыдущие годы по сопоставимой методике. Основные выводы, полученные по результатам социологического исследования, легли в основу рекомендаций, позволяющих органам государственного управления создавать благоприятные условия для развития деятельности самозанятых в официальном секторе экономики. English Abstract: The scientific report presents the results of a sociological study carried out by the research center for socio-political monitoring of the School of public policy and management of the Institute of social Sciences of the RANEPA in 2019. The results of the study provide an assessment of the scale of Russian self-employment, including in the informal economy, and an analysis of the features of its functioning, including an analysis of the needs, interests, social assessments, value orientations, attitudes and behavior of the self-employed, which are in causal relationship with their economic and social situation. The results of the study are presented in comparison with the results of sociological surveys conducted by the Center in previous years using a comparable methodology. The main findings of the sociological study formed the basis of recommendations that allow public authorities to create favorable conditions for the development of self-employed in the official sector of the economy.

To the question of legal nature and directions of social control

Examination of the legal nature of social control is one of the key trends in its development, while maintaining a balance between democratic and humanistic values on the one hand, and requirements of imperative and authoritative-compulsory method of public administration on the other. The object of this research is the questions related to realization of social control in the Russian Federation. The subjects of this research became the public relations associated with the grounds and order of execution of social control in the Russian Federation. Research methodology contains the general scientific methods (of sociology, political science and logic) along with special legal methods, namely the methods of legal-systematic analysis. Current social processes are characterize by two oppositely directed trends: on one side, strengthening of the middle class, layer of business owners and self-employed citizens, development of the element of capitalism; while on other side – the complication of social life, demand for the new and more effective means of administrative control, which is reflected by epidemic situation in Russia. Therefore, the conducted assessment of development capacity of social control should consider its impact (which is not always positive) on the capabilities of public administration. An attempt is made to align the development of social control with the demand for improvement of administrative regimes.