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ИД «Финансы и кредит»






International Accounting

Problems of taxation of self-employed persons in Russia and the ways of their solution

Vol. 25, Iss. 6, JUNE 2022

Received: 11 July 2018

Received in revised form: 25 July 2018

Accepted: 8 August 2018

Available online: 15 June 2022

Subject Heading: Tax and taxation

JEL Classification: E69, H21, H26, H30

Pages: 701–724


Andrei I. MASTEROV Financial Research Institute of Ministry of Finance of Russian Federation, Moscow, Russian Federation


Subject. The article considers the self-employed people in Russia as a category of potential taxpayers and it deals with the problems of bringing them out of the shadow economy.
Objectives. The article aims to analyze the main problems of self-employed workers' tax evasion and determine the ways to solve them. The study identifies the current trends in the employment structure in Russia.
Methods. The work uses the methods of dynamic, factor, and systems analyses.
Results. The article reveals the key problems that create favorable conditions for the shadow economy growth. It proposes economic, legal, and technological measures to solve these problems.
Conclusions and Relevance. The article provides relevant recommendations on the issues aimed at reducing the transaction costs of self-employed persons when paying taxes and on finalizing the Russian legislation. The results of the research can be used to elaborate legislative and organizational-technical measures to create conditions for taxation of the self-employed population.

Keywords: self-employed, taxation, transaction costs, legislation, network economy


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