Тип публикации: доклад, тезисы доклада, статья из сборника материалов конференций
Конференция: Current Problems of Social and Labour Relations (ISPC-CPSLR 2021); Makhachkala; Makhachkala
Год издания: 2022
Идентификатор DOI: 10.2991/assehr.k.220208.050
Ключевые слова: labour market, SELF-employed, government regulation of self-employment, individual entrepreneurship, professional income tax, legalisation
Аннотация: In the context of the spread of self-employment as an alternative to employment, the state faces the task of institutionalising self-employed activities. The creation of norms and rules that ensure its legalisation allows employees to use all the advantages of official employment, including small businesses, and to the state allowsПоказать полностьюfor the replenishment of the budget's revenue side. This is why an experiment is being conducted - the introduction of a special tax regime, "Professional Income Tax" (PIT), minimises the self-employed's tax expenses and allows them to receive additional support from the state in case of their official registration. The analysis of the dynamics of the number of registered self-employed applying the PIT and the receipts of payments for this tax over three years allows us to conclude about the positive results of the experiment. This is the basis for the formation of the institution of the self-employed as a full-fledged subject of SMEs. Along with this, there are unresolved controversial issues on the implementation of the experiment that require additional consideration.
Журнал: Proceedings of the IX International Scientific and Practical Conference "Current problems of social and labour relations" (ISPC-CPSLR 2021)
Выпуск журнала: 646
Номера страниц: 283-287
Место издания: Amsterdam
Издатель: Atlantis Press