Proceedings of the IX International Scientific and Practical Conference “Current Problems of Social and Labour Relations" (ISPC-CPSLR 2021)

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The Institution of Self-employment as a Factor of Small Business Development in Russia

Authors
Irina Molodan1, *, Ludmila Ivanchenko1
1Reshetnev Siberian State University of Science and Technology, Krasnoyarsk, Russia
Corresponding Author
Irina Molodan
Available Online 22 February 2022.
DOI
10.2991/assehr.k.220208.050How to use a DOI?
Keywords
Labour market; Self-employed; Government regulation of self-employment; Individual entrepreneurship; Professional income tax; Legalisation
Abstract

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 allows for 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.

Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the IX International Scientific and Practical Conference “Current Problems of Social and Labour Relations" (ISPC-CPSLR 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
22 February 2022
ISBN
978-94-6239-541-1
ISSN
2352-5398
DOI
10.2991/assehr.k.220208.050How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Irina Molodan
AU  - Ludmila Ivanchenko
PY  - 2022
DA  - 2022/02/22
TI  - The Institution of Self-employment as a Factor of Small Business Development in Russia
BT  - Proceedings of the IX International Scientific and Practical Conference “Current Problems of Social and Labour Relations" (ISPC-CPSLR 2021)
PB  - Atlantis Press
SP  - 283
EP  - 287
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220208.050
DO  - 10.2991/assehr.k.220208.050
ID  - Molodan2022
ER  -