Open AccessOn Some Issues of the Status of the “Self-Employed”: Administrative and Legal Aspect
Author(s) -
A. A. Sultanova
Publication year - 2021
Publication title -
ûridičeskaâ nauka i praktika
Language(s) - English
Resource type - Journals
ISSN - 2542-0410
DOI - 10.25205/2542-0410-2021-17-2-29-34
Subject(s) - legal status , term (time) , russian federation , political science , law and economics , legal profession , law , legal realism , sociology , business , economic policy , physics , quantum mechanics
The article deals with the actual problem of the legal status of citizens who independently pay the tax on professional income. Due to the fact that this legal regime is new for the legal system of the Russian Federation, many issues require careful theoretical understanding and scientific discussion. In addition, the legal regulation of the legal regime, called “self-employed citizens”, also requires further development and discussion. The author concludes that it is necessary to demarcate the term “self-employed citizens” in a broad and narrow sense and the need for a clear distinction of this term within the framework of regulatory regulation.