Template-type: ReDIF-Article 1.0
Author-Name: Andrey N. Pokida
Author-Workplace-Name: Russian Presidential Academy of National Economy and Public Administration
Author-Name: Natalia V. Zybunovskaya
Author-Workplace-Name: Russian Presidential Academy of National Economy and Public Administration
Author-Name: Inna A. Gazieva
Author-Workplace-Name: Russian Presidential Academy of National Economy and Public Administration
Title: Development of Self-Employment in the Modern Labor Market
Title: Развитие самозанятости на современном рынке труда
Abstract: The article presents the results of a 2021 sociological survey of the employed population. The purpose of the study was to identify the main trends related to the formation of the self-employed labor market, including an analysis of the respondents’ attitude to the tax regime «Self-employed tax» for individuals introduced in 2019. There is an increase in the attractiveness of the new tax regime for persons engaged in private practice, but about a third of its potential users do not want to participate in it yet.
The article was written on the basis of the RANEPA state assignment research programme.
Keywords: labor market, private practice, self-employment, individual entrepreneurs, informal employment, tax on professional income, COVID-19 pandemic
Classification-JEL: J21, J28, J46
Journal: Russian Economic Developments
Year: 2022
Issue: 1
Month: January
Pages: 56-63
File-URL: http://www.iep.ru/files/RePEc/gai/recdev/r2211.pdf
File-Format: Application/pdf
Handle: RePEc:gai:recdev:r2211