On Some Issues of the Status of the “Self-Employed”: Administrative and Legal Aspect
https://doi.org/10.25205/2542-0410-2021-17-2-29-34
Abstract
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.
About the Author
A. A. Sultanova
West Siberian Branch of the Russian State University of Justice; Tomsk State Pedagogical University
Russian Federation
Russian Federation
Anna A. Sultanova - PhD in Philosophy, Associate Professor, West Siberian Branch RSUJ, Tomsk SPU, SPIN 1838-1770.
Tomsk
References
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Review
For citations:
Sultanova A.A. On Some Issues of the Status of the “Self-Employed”: Administrative and Legal Aspect. Juridical science and practice. 2021;17(2):29-34. (In Russ.) https://doi.org/10.25205/2542-0410-2021-17-2-29-34
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