Self-employed Research Articles

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.

Kadınların Prenatal Kayıp Durumunda Ebelerden Beklentileri

Amaç: Bu araştırmada kadınların prenatal kayıp durumunda ebelerden beklentilerini belirlenmiştir. 
 Gereç ve Yöntem: Araştırma analitik kesitsel olarak Eylül 2015 - Temmuz 2019 tarihleri arasında Gaziosmanpaşa İlçe Sağlık Müdürlüğü’ne bağlı 24 Aile Sağlığı Merkezi (ASM)’nde gerçekleştirilmiştir. Araştırmaya ASM’lere başvuran, araştırmaya katılmayı kabul eden 20 yaş ve üzeri evli olan 434 kadın alınmıştır. 
 Bulgular: Kadınların yaş ortalaması 37,4±12,0 yaş, %39,9’u ilkokul mezunu, %65,7’si ev hanımı, eşlerinin %39,8’i ilköğretim mezunu, %42,6’sı serbest meslek sahibi olduğu belirlenmiş ve %50,7’sinin geliri gidere denk algıladığı, %86,6’sının sosyal güvencesinin olduğu saptanmıştır. Kadınların %94,9’unun gebelik geçirdiği, %45,6’sının gebelik kaybı yaşadığı bulunmuştur. Yaşanılan gebelik kaybının nedeni sorgulandığında; %34,0’ünün kayıp nedenini bilmediği belirlenmiştir. Kadınların bu süreçte sağlık kuruluşuna başvuru oranı %86,6’dır. Sağlık kuruluşunda kendisi ile ilgilenen sağlık personelinin kim olduğu sorgulandığında; kadınların %7,8’i bu kişinin ebe olduğunu ifade etmiştir. Gebelik kaybına ilişkin kadınların %37,9’u danışmanlık almıştır. Kadınların %55,4’ü gebelik kaybı ile ilgili ebelerin yaklaşımını bilmiyorum şeklinde yanıtlamış ya da soruyu cevapsız bırakmıştır. Prenatal kayıp yaşayan kadınlar ile kayıp yaşamayan kadınların ebelik yaklaşımına ilişkin olumlu iletişim, izlem ve bakım beklentisi her iki grup bakımından benzer bulunmuştur. Psikolojik destek, danışmanlık ile eğitim beklentilerine bakıldığında ise gruplar arasındaki farkın anlamlı olduğu saptanmıştır.
 Sonuç: Araştırmada, tüm kadınların ebelerden olumlu iletişim, izlem ve bakım beklentisi olduğu ancak prenatal kayıp yaşayan kadınların bunlara ek olarak psikolojik destek, danışmanlık ve eğitim beklentilerinin kayıp yaşamayan kadınlara göre daha fazla olduğu sonucuna ulaşılmıştır.
 Anahtar Kelimeler: Beklenti, ebelik, kadın, ölüm, prenatal kayıp, yas

Comment les plateformes numériques accroissent la dépendance dans les relations de sous-traitance : le cas de la livraison à vélo

Depuis 2014, les plateformes numériques comme Deliveroo ou Ubereats proposent de révolutionner la livraison de repas et plus précisément la façon dont celle-ci est réalisée par les coursiers. En effet, en lieu et place des salariés, ces plateformes recrutent plusieurs milliers de micro-entrepreneurs en sous-traitance. Elles leur promettent liberté et flexibilité. Nous interrogeons ces promesses en comparant cette forme de sous-traitance à la sous-traitance traditionnelle du secteur dédié à la livraison de petits envois dans le transport, la messagerie.

The Time Poverty Associated with Work-Life Balance among Korean Dependent Self-Employed Workers

The Time Poverty Associated with Work-Life Balance among Korean Dependent Self-Employed Workers

Awareness, Risk Factors and Prevalence of Viral Hepatitis B and C among Antenatal Attendees in South-southern Nigeria: A Cross-sectional and Hospital-based Study

Background: Viral hepatitis was responsible for 1.34 million deaths globally in 2015, a number comparable to deaths caused by tuberculosis and higher than those caused by HIV. Although hepatitis B and C viral infections are major causes of liver cirrhosis or/and hepatocellular carcinoma, knowledge is limited and prevalence underestimated because of poor surveillance programs in most developing countries. Objectives: The aim of this study was to evaluate the level of awareness/knowledge, risk factors and prevalence of viral hepatitis B and C amongst antenatal attendees in a secondary health-care facility. Study design: The study was cross-sectional, descriptive and hospital-based. Methods: A total of 218 pregnant women were recruited from the antenatal clinic of Central Hospital Warri using simple random technique after approval from the institutional review board and consent from the participants. They were screened for Hepatitis B and C viral infections using a rapid immune-chromatographic test strip. Samples positive for HBsAg were screened for other HBV biomarkers using a 5 in one test cassette. Result: Of the 218 women screened, 3 (1.4%) were positive for HBsAg while 4 (1.8%) reacted for HCV antibodies. All positive cases for HBsAg were negative for HBeAg and HBsAb, but positive for HBeAb and HBcAb. Age-grade 31-40 gave the highest age-based prevalence 1.92% for HBsAg while participants younger than 20 years had the highest age-based prevalence of 20% (2/10) for HCV. Multiparous women had 2.8% for HBsAg while nulliparous/primiparous participants have the highest HCV antibody prevalence of 3.1%. For other variables measured, self-employed, Secondary school education, lack of HBV vaccination, women who share sharps and participants that engaged the services of quacks for invasive procedures gave the highest prevalence in their respective categories. Conclusion: The prevalence of 1.4% and 1.8% reported by this study for HBV and HCV respectively is relatively low when compared to a previous report for the study region and other Nigerian studies. However, the poor level of awareness/knowledge and high level of exposure to predisposing risk factors among the study population calls for urgent intervention if vision 2030 will be a reality for the study region.

Determinants of Income and Social Insurance Precariousness on Young Self-Employed Workers

Determinants of Income and Social Insurance Precariousness on Young Self-Employed Workers

A Comparative Analysis of Baby Boomers Wage Workers and Self-employed People on Job Satisfaction

A Comparative Analysis of Baby Boomers Wage Workers and Self-employed People on Job Satisfaction

Demystifying Entrepreneurship and Innovation to Prepare Generation Z for Possibilities of Self-Employment

Demystifying Entrepreneurship and Innovation to Prepare Generation Z for Possibilities of Self-Employment

Self-employment tax: the purpose of the experiment, the core of the tax regime and preliminary results of its implementation

Self-employment tax: the purpose of the experiment, the core of the tax regime and preliminary results of its implementation

Entrepreneurship education programme, passion and attitude towards self-employment

Purpose Drawing on the human capital theory and the dual model of passion, this study aims to explore the mediating role of passion on the relationship between entrepreneurship education programme and students’ attitude towards self-employment (SE). Design/methodology/approach The proposed research framework was tested on a sample of 445 higher education students in four universities in North-Central Nigeria. Findings The results indicated that learning and inspiration account for the variation in students’ attitude towards SE. Furthermore, the study revealed that harmonious and obsessive passion largely mediate the relationship between entrepreneurship education programme and attitude towards SE. Practical implications The policy implication is the scaling of policies targeted at encouraging the development of passion given its significant role in the entrepreneurship education programme and attitude towards SE link. Originality/value The study has established the importance of human capital theory in explaining the attitude towards SE phenomenon using a multi-theoretical approach and has advanced the theoretical field of affect and its relevance in the field of entrepreneurship.

Towards Implementing the Grameen Bank Financing Model Among Micro Enterprises in Botswana: Is it a Possibility?

Micro Enterprises (MiEs) in Botswana are neglected by financial institutions in favor of Small and Medium Enterprises (SMEs) that have collateral security and financial records. MiEs could engage unemployed youths and adults to become self-employed and alleviate poverty; but MiEs struggle to finance their businesses because financial institutions require business proposals and collateral security; furthermore, micro lenders charge exorbitant interests. Currently there is no study specifically targeting MiEs financing in Botswana tailoring the Grameen Bank Model (GBM), hence the need for this study. This research explores how financial institutions can adopt the GBM from Bangladesh to finance Botswana MiEs. Apart from literature search, interviews were conducted among three commercial banks in Gaborone, Botswana to explore the banks’ awareness and willingness to apply the GBM in Botswana. Purposive sampling was used to select the three banks out of seven, in 2015. Findings show that commercial banks are not ready to accept the GBM as they fear losing money through defaulting customers. It is hoped that the findings will shed light on challenges and opportunities of implementing GBM in Botswana, and the possibility of applying it to reduce unemployment and alleviate poverty. It is recommended that Botswana Government invites Professor Yunus, Grameen Bank founder, to come and hold a workshop for bankers and other stakeholders; introducing GBM and its possible benefits to Botswana. The researchers recommend that local financial institutions should develop funding packages specifically for MiEs to grow their businesses.

An Analysis in Encouraging and Promoting Women to turn into Entrepreneurs by Developing their Entrepreneurial Skills in Abu Dhabi (U.A.E)

The main aim of this study is to examine the Female entrepreneurship skills which motivate them to turn into a successful female entrepreneur. United Arab Emirates has always welcomed Women's no matter what color, religion, language sex or nationalities. Being the safest place on earth United Arab Emirates has always given special respect and place for Women in all sectors The main functions of a women entrepreneurs is to explore the prospects of starting a new venture, Undertake risks, handle the risks and economic uncertainty which happens in business, innovate new ideas and technologies, Coordinate administer, control Supervise and possess to be a good leader. At present United Arab Emirates is welcoming and opening new opportunities for Women's to explore their ideas here. United Arab Emirates is a welcoming landscape for startups. United Arab Emirates has a diverse economy which is a very huge opportunity for an entrepreneur. In Abu Dhabi, Last decade Women Entrepreneurs have been recognized as the untapped source of economic growth. However they still represent a minority of all entrepreneurs. Many authors have examined the Women entrepreneurs but up to date no studies has been conducted in Promoting Women entrepreneurship skills in United Arab Emirates. This may be because of the lack of information's. The research aims to focus in encouraging and promoting Women Entrepreneurs by developing their entrepreneurial skills which will turn them to become a successful. This research study will adopt ethnological nature of design. This study is predominantly based on primary data. This study collected information from primary data and secondary data also for the best effective way to make the study convenient personal interview or structured and unstructured interview will be framed for the collection of data from the sample women entrepreneurs. The collected data will be arranged, classified and organized as per the logic, similarities, uniqueness and methodology. The collected data will be analyzed using statistical package for social science software (SPSS). It's a software to manage the data and calculate a wide statistical data's. A pilot test will also be carried out to check the feasibility and reliability of the structured interview. The study adopted statistical tool Chi Square Test. The study also uses Correlation and ANOVA tool for analysis. The study further discusses the ways to improve the skills by Development, motivation and training programs. Women entrepreneur has been observed as a major source of knowledge about women's entrepreneurship and they are increasingly recognized as a valuable tool for its development and promotion. Women entrepreneur is related to both women's position in society and role of entrepreneurship in the same society. Women entrepreneurs must be taken seriously at individual level( the choice of becoming self-employed) and at the firm level( the performance of women owned and managed firms).The study also discussed about the training programs, in which models are considered to study into the relationship between the Women entrepreneurs, entrepreneurship skills, and the market. This study concluded that if the women is motivated more and encouraged will surely lead to become a successful women entrepreneur in United Arab Emirates, promoting the economic growth of the country and increasing employment opportunities and setting up example showing the women are no lesser than man and se. Noting is impossible for women also. The author thus submitting a theoretical study of Encouraging and promoting women entrepreneurs by developing their skills in United Arab Emirates .Only if the Entrepreneurial Skills are developed and focused on, the Women entrepreneurs can develop into a successful Entrepreneurs.

Differences in Life Expectancy Between Self-Employed Workers and Paid Employees When Retirement Pensioners: Evidence From Spanish Social Security Records

The aim of this paper is to examine differences in life expectancy (LE) between self-employed (SE) and paid employee (PE) workers when they become retirement pensioners, looking at levels of pension income using administrative data from Spanish social security records. We draw on the Continuous Sample of Working Lives (CSWL) to quantify changes in total life expectancy at ages 65 (LE65) and 75 (LE75) among retired men over the longest possible period covered by this data source: 2005–2018. These changes are broken down by pension regime and pension income level for three periods. Contrary to what has been observed in countries such as Italy, Finland and Japan, LE65 in Spain is slightly higher for the self-employed than for the paid employees when retirement pensioners. For 2005-2010, a gap in life expectancy of 0.23 years between SE and PE retirement pensioners is observed. This gap widens to 0.55 years for 2014–2018. A similar trend can be seen if pension income groups are considered. For 2005-2010, the gap in LE65 between pensioners in the lowest and the highest income groups is 1.20 years. This gap widens over time and reaches 1.51 years for 2014–2018. Although these differences are relatively small, they are statistically significant. According to our research the implications for policy on social security are evident: differences in life expectancy by socioeconomic status and pension regime should be taken into account for a variety of issues involving social security schemes, e.g. to establish the age of eligibility for retirement pensions and early access to benefits, to compute the annuity factors used to determine initial retirement benefits, and to value the liabilities taken on for retirement pensioners.

Cessation of Activity Benefit for Spanish Self-employed

Cessation of Activity Benefit for Spanish Self-employed

The representation of interests of solo self-employed workers – perspectives of institutionalisation

Mit der zunehmenden Bedeutung von Solo-Selbstständigkeit als Erwerbsform ist auch die Problematik ihrer unzureichenden sozialpolitischen Integration ins öffentliche Bewusstsein gerückt. Eine zentrale Herausforderung liegt darin, dass die Interessenvertretung für Solo-Selbstständige vorwiegend innerhalb beruflich strukturierter Verbändesysteme institutionalisiert ist. Auf der Grundlage von 30 Experteninterviews erfolgt in diesem Beitrag eine explorative Analyse dieser Vertretungssituation am Beispiel der Branchen Handwerk, Architektur, Journalismus und IT-Berufe. Der Vergleich der Verbändesysteme auf Grundlage theoretischer Differenzierungen von Schmitter und Streeck (1999) zeigt unterschiedliche Formen der Integration der Verbände und der Sichtbarkeit von Solo-Selbstständigen und ihrer Interessenlagen. Inwieweit Solo-Selbstständigkeit als spezifische Erwerbsform anerkannt wird, hängt von historisch entstandenen und in die jeweiligen Berufsbilder integrierten Normalvorstellungen von selbstständigem Erwerb ab. Demgegenüber fehlen kollektive erwerbspolitische Vorstellungen als Grundlage für die weitergehende Kooperation von Verbänden und für die Anpassung arbeits- und sozialpolitischer Institutionen.

Not only Riders. The Uncertain Boundaries of Digital Creative Work as a Frontier for Emerging Actors in Interest Representation

Platform work rarely is an exclusive job. On the contrary, it often coexists with various types of self-employment, usually offline, as a secondary activity and source of additional income. This is the case with many creative workers that are exposed to job and income discontinuity, to which they frequently respond by holding multiple jobs. Several studies have shown how work fragmentation acts as a barrier to collective action. On the other hand, a few innovative trajectories are being shaped among trade unions and 'bottom-up' organisations. This article explores emerging forms of interest representation, focusing on mutual-aid cooperatives and professional associations of graphic and web designers, working off and on platform, in Italy and the Netherlands. It analyses their logics of action and strategies. To do so, it presents the findings of two research projects conducted between 2016 and 2018.

A look at the dynamics of personal growth and self-employment exit

Purpose The purpose of this paper is to test a model predicting self-employment (SE) personal growth (learning opportunities and creativity) and SE exit intentions (exiting to work for someone else and exit likelihood) based on the job demands-resources model. Design/methodology/approach SEM was used to examine SE demands and resources, strain, and engagement predicting growth, exit intentions, job satisfaction, and life satisfaction. SE type (owners with employees and independent owners without employees) was a moderator variable. Data were analyzed from a national probability sample (n=464 self-employed respondents for whom SE was their primary work involvement), the National Study of the Changing Workforce. Findings Overall support for the model was found. Work–family conflict (demand) and work–family synergy (resource) had the strongest relationships with strain and engagement. Strain was positively related to both growth and exit intentions while engagement was inversely related to exit intentions but positively related to growth. The model was significantly different for business owners and independently self-employed. Practical implications These results provide guidance to researchers and educators regarding the challenges of self- employment engagement and strain with implications for selecting business types that minimize exit likelihood while maximizing work engagement and personal growth potential. Originality/value This study breaks new ground by testing a structural model of engagement and growth for self-employed individuals while also investigating two types of exit intentions. The authors report findings for growth and exit decisions that have received scant attention in the literature to date. Type of SE was a significant variable.

Work–family conflict, sleep, and health

PurposeThe purpose of this paper is to examine how the experiences of work–family conflict (WFC) and health- and sleep-related outcomes differ among traditionally employed and two forms of self-employment (SE): incorporated and unincorporated workers. Moreover, to explore whether the rationale in one’s decision to enter SE might influence these experiences, the authors additionally examined work-family (WF)- and non-WF-related reasons behind an individual’s decision to pursue incorporated vs unincorporated SE status.Design/methodology/approachUsing anonymous Mechanical Turk survey data from a high-quality US adult worker sample (n=711; 62 percent male, age M=33.94) consisting of traditionally (78 percent) and self-employed individuals, the authors conducted an analysis of covariance to test hypotheses regarding the relationships between employment status, reasons for pursuing SE, WFC, sleep disturbance, sleep hours and physical health complaints.FindingsResults showed WFC was positively related to sleep disturbances and physical health complaints and this relationship was exacerbated for self-employed workers, particularly those who were incorporated. Unincorporated self-employed individuals indicated more WF-balance-related reasons for pursuing SE compared to incorporated workers. Moreover, individuals who pursued SE for WF-balance reasons tended to report fewer negative reactions to WFC.Practical implicationsSE is associated with more negative sleep and health-related outcomes in response to WFC. This is particularly true for incorporated workers. Individuals should bear in mind these outcomes when considering whether to pursue SE. Moreover, governmental policies, and calls for change in such policies, should not only address financially related detriments (e.g. higher taxes, fewer benefits and protections) but also increasing support and providing resources (e.g. health insurance, family leave and entrepreneurial workplace initiatives) regarding the work/family and health-related impairments common for this growing, independent portion of the workforce.Originality/valueThis is the first study to examine WF-related rationales for pursuing SE and differing sleep and health outcomes in response to WFC as a function of SE status and type.

ЭКОНОМИЧЕСКИ ЗАВИСИМЫЕ САМОЗАНЯТЫЕ: РАЗЛИЧИЯ НАЦИОНАЛЬНЫХ ПОДХОДОВ К ОПРЕДЕЛЕНИЮ ПРАВОВОГО СТАТУСА

ЭКОНОМИЧЕСКИ ЗАВИСИМЫЕ САМОЗАНЯТЫЕ: РАЗЛИЧИЯ НАЦИОНАЛЬНЫХ ПОДХОДОВ К ОПРЕДЕЛЕНИЮ ПРАВОВОГО СТАТУСА

Prospects and challenges of agro-industry in Bangladesh: An agripreneur view

Agriculture sector plays an important role in overall economic development of Bangladesh. A plurality of Bangladeshis earns their living from agriculture. Agriculture is the largest employment sector in Bangladesh. Bangladesh is a fertile agrarian country where agriculture and its related branches have been acting as the main livelihood of major portion of citizen since independence. Agro-industry is playing increasingly important role in achieving sustainable development goal as well as faster economic growth in many developing countries like Bangladesh. To meet the domestic food demand and to create self-employment, young generation has diverted their profession to this potential sector by being an agripreneur. Considering the prospect and challenges of agro-industry, it is evident that agro-industry friendly attitude of the government as well as essential policies are necessary for the development and growth of this sector. Vibrant agro-industrial activities can expand the markets for primary agricultural products, add value by vertically integrating primary production and food processing system and minimize post harvest losses. With few exceptions, the agro-industrial sector of Bangladesh remains elementary, underdeveloped and largely without significant institutional, technical and financial support. However, the present study focuses on identifying the problems and prospects of agripreneurship in Bangladesh and the researchers also endeavored to provide some suggestions for the sustainable agripreneurship development. Key words: Entrepreneur, agripreneur, agri-business, agro-Industry, Bangladesh.