FINANCIAL ASPECTS OF ESTABLISHING THE INSTITUTION OF THE SELF-EMPLOYMENT

The concept of self-employment as a form of individual entrepreneurship has been considered. A detailed analysis of the experience of foreign countries in establishing the institution of the self-employment,common and distinctive features of the applied models of the development of self-employment i...

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Autores principales:	V. V. Poliakova, S. L. Sumbatyan, V. A. Basalaev
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2020
Materias:	self-employment institution self-employed finances individual entrepreneurship professional income tax self-employed citizens unemployment Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/b7c069877ca54eba8d4df8d9c0be7f61
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spelling	oai:doaj.org-article:b7c069877ca54eba8d4df8d9c0be7f612021-12-03T07:43:31ZFINANCIAL ASPECTS OF ESTABLISHING THE INSTITUTION OF THE SELF-EMPLOYMENT1816-42772686-841510.26425/1816-4277-2020-144-149https://doaj.org/article/b7c069877ca54eba8d4df8d9c0be7f612020-03-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2016https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The concept of self-employment as a form of individual entrepreneurship has been considered. A detailed analysis of the experience of foreign countries in establishing the institution of the self-employment,common and distinctive features of the applied models of the development of self-employment in European countries, Australia and the USA, has been presented. Much attention has been paid both the characteristic of the category “self-employed citizens” and the review of their areas of activity in Russia today. Available mechanisms and tools for the development of self-employment have been analyzed. Particular attention has been paid to the analysis of the concept of self-employment and its forms, presented in legislative acts, which serve as the basis for effective regulation by the government. Conclusions and recommendations of the authors on the application of the new special tax treatment on the income of self-employed citizens, implemented as part of a pilot project in several regions of the Russian Federation, have been presented.V. V. PoliakovaS. L. SumbatyanV. A. BasalaevPublishing House of the State University of Managementarticleself-employment institutionself-employed financesindividual entrepreneurshipprofessional income taxself-employed citizensunemploymentSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 1, Pp 144-149 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	self-employment institution self-employed finances individual entrepreneurship professional income tax self-employed citizens unemployment Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	self-employment institution self-employed finances individual entrepreneurship professional income tax self-employed citizens unemployment Sociology (General) HM401-1281 Economics as a science HB71-74 V. V. Poliakova S. L. Sumbatyan V. A. Basalaev FINANCIAL ASPECTS OF ESTABLISHING THE INSTITUTION OF THE SELF-EMPLOYMENT
description	The concept of self-employment as a form of individual entrepreneurship has been considered. A detailed analysis of the experience of foreign countries in establishing the institution of the self-employment,common and distinctive features of the applied models of the development of self-employment in European countries, Australia and the USA, has been presented. Much attention has been paid both the characteristic of the category “self-employed citizens” and the review of their areas of activity in Russia today. Available mechanisms and tools for the development of self-employment have been analyzed. Particular attention has been paid to the analysis of the concept of self-employment and its forms, presented in legislative acts, which serve as the basis for effective regulation by the government. Conclusions and recommendations of the authors on the application of the new special tax treatment on the income of self-employed citizens, implemented as part of a pilot project in several regions of the Russian Federation, have been presented.
format	article
author	V. V. Poliakova S. L. Sumbatyan V. A. Basalaev
author_facet	V. V. Poliakova S. L. Sumbatyan V. A. Basalaev
author_sort	V. V. Poliakova
title	FINANCIAL ASPECTS OF ESTABLISHING THE INSTITUTION OF THE SELF-EMPLOYMENT
title_short	FINANCIAL ASPECTS OF ESTABLISHING THE INSTITUTION OF THE SELF-EMPLOYMENT
title_full	FINANCIAL ASPECTS OF ESTABLISHING THE INSTITUTION OF THE SELF-EMPLOYMENT
title_fullStr	FINANCIAL ASPECTS OF ESTABLISHING THE INSTITUTION OF THE SELF-EMPLOYMENT
title_full_unstemmed	FINANCIAL ASPECTS OF ESTABLISHING THE INSTITUTION OF THE SELF-EMPLOYMENT
title_sort	financial aspects of establishing the institution of the self-employment
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/b7c069877ca54eba8d4df8d9c0be7f61
work_keys_str_mv	AT vvpoliakova financialaspectsofestablishingtheinstitutionoftheselfemployment AT slsumbatyan financialaspectsofestablishingtheinstitutionoftheselfemployment AT vabasalaev financialaspectsofestablishingtheinstitutionoftheselfemployment
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FINANCIAL ASPECTS OF ESTABLISHING THE INSTITUTION OF THE SELF-EMPLOYMENT

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