+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»






National Interests: Priorities and Security

Factors contributing to the informal employment in Russia and fiscal policy measures to eliminate them

Vol. 18, Iss. 7, JULY 2022

Received: 25 December 2018

Received in revised form: 16 January 2019

Accepted: 31 January 2019

Available online: 14 July 2022


JEL Classification: E69, H21, H26, H30

Pages: 1260–1283


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


Subject. The article focuses on the growing informal employment in Russia, escalating during the rise of computational and network technology and unstable economic situation, which may possibly complicate the collection of fiscal revenue.
Objectives. The research pinpoints and analyzes key factors fueling the informal employment and informal sector of the economy. I also describe to what extent the Russian legislation is in sync with the contemporary aspects of the development of remote cooperation and network technology. The article sets out what fiscal measures should be undertaken to counter the tax evasion among the self-employed population and reduce the informal sector.
Methods. The research involves methods of factor, systems, dynamic analysis.
Results. The article illustrates key factors fueling the informal employment and growth in the informal sector of the economy. I provide the rationale for amending the fiscal policy for countering the tax evasion and tightening the government and tax authorities’ control over the informal employment and remote cooperation between the self-employed people and their customers.
Conclusions and Relevance. The intensive development of network and information technology, deteriorating situation in the country, frequenting crisis phenomena, employment difficulties represent the key triggers of the informal employment. Under such circumstances, the State should hold the coordinated fiscal policy to regulate remote forms of employment and operations of network platforms on the Internet. The findings can be used to determine what legislative and fiscal efforts can be taken to regulate the remote cooperation activity of the self-employed people without being formally employed, so as to counter the informal sector of the economy and prevent the self-employed people from evading taxes.

Keywords: informal employment, self-employment, taxation, network platform, fiscal policy


  1. Nemirovskaya O.V., Kovalenko O.V. [Estimation of losses of the budget and extrabudgetary funds from precarious employment in the Altai region]. Upravlenie sovremennoi organizatsiei: opyt, problemy i perspektivy = Modern Corporate Management: Experience, Problems and Prospects, 2017, no. 2, pp. 144–149. (In Russ.)
  2. Yushkova O.O. [New microbusiness taxation rules should boost a growth in fiscal revenue]. Innovatsii i investitsii = Innovations and Investments, 2017, no. 12, pp. 33–36. (In Russ.)
  3. Chekhov A.V. [Difficulties in determining the legal status of the self-employed people for their further tax treatment]. Nauchnyi al'manakh = Science Almanac, 2017, no. 4-1, pp. 357–360. (In Russ.)
  4. Strebkov D.O., Shevchuk A.V. [Work trajectories of self-employed professionals]. Mir Rossii: sotsiologiya, etnologiya = Universe of Russia: Sociology. Ethnology, 2015, vol. 24, no. 1, pp. 72–100. URL: Link (In Russ.)
  5. Klimova M.O. [The tax evasion among the self-employed population of Russia]. Nalogi i finansovoe pravo = Tax and Financial Law, 2015, no. 5, pp. 29–37. (In Russ.)
  6. Grabova O.N., Suglobov A.E. [The problems of de-shadowing of self-employed people in Russia: Risks and coping mechanisms]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2017, vol. 10, no. 6, pp. 108–116. URL: Link (In Russ.)
  7. Strebkov D.O., Shevchuk A.V. Frilansery v informatsionnoi ekonomike: kak rossiyane osvaivayut novye formy organizatsii truda i zanyatosti (po rezul'tatam Pervoi vserossiiskoi perepisi frilanserov) [Freelancers in the information economy: How the Russians master new forms of work and employment (according to the 1st Russian Census of Freelancers)]. Moscow, HSE Publ., 2009, 76 p.
  8. Chechulina M.Yu. [Freelancing as a developing form of the economic activity modernization]. Ekonomika truda = Russian Journal of Labor Economics, 2016, vol. 3, no. 3, pp. 291–306. (In Russ.) URL: Link
  9. Stoletova I.A. [The effectiveness of implementing the progressive taxation scale for the income of natural persons (by the example of St. Petersburg)]. Ekonomika novogo mira = Economy of the New World, 2016, no. 1-2, pp. 112–123. URL: Link (In Russ.)
  10. Mizamova K.I., Kulov O.A. [Features and factors influencing nonstandard employment]. Vestnik universiteta Turan = Bulletin of Turan University, 2016, no. 2, pp. 92–96. (In Russ.)
  11. Solodkaya M.S. [Dynamics of self-employment and models of self-employment taxation: International experience and Russian prospects]. Trudy Orenburgskogo instituta (filiala) Moskovskoi gosudarstvennoi yuridicheskoi akademii = Scientific Works of Orenburg Institute (Branch) of MSLA, 2018, no. 1, pp. 45–49. (In Russ.)
  12. Malis N.I. [Improvement of tax policy at the regional level: Main directions]. Nauchno-issledovatel'skii finansovyi institut. Finansovyi zhurnal = Financial Research Institute. Financial Journal, 2018, no. 1, pp. 51–60. (In Russ.)
  13. Kusheva A.A. [Going self-employed in the formal sector of the economy]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2016, no. 12-2, pp. 866–869. (In Russ.)
  14. Klimova M.O. [Russian and foreign practices of tax regulation of self-employed individuals’ business activities]. Izvestiya Irkutskoi gosudarstvennoi ekonomicheskoi akademii = Izvestiya of Irkutsk State Economic Academy, 2013, no. 5, p. 6. URL: Link (In Russ.)
  15. Suslina A.L., Leukhin R.S. [Shadow economy fight in Russia: Some aspects of common problems]. Nauchno-issledovatel'skii finansovyi institut. Finansovyi zhurnal = Financial Research Institute. Financial Journal, 2016, no. 6, pp. 46–61. (In Russ.)
  16. Eremenko R.S. [Of the legal status of the self-employed population in Russia]. Vestnik mezhdunarodnogo instituta upravleniya = Bulletin of International Institute of Management, 2017, no. 3, pp. 32–42. (In Russ.)
  17. Sheredeko E.V. [Foreign experience in taxation of self-employed individuals]. Finansy i upravlenie = Finance and Management, 2016, no. 2, pp. 111–117. (In Russ.) URL: Link
  18. Petukhova R.A., Sladkova E.V. [Improvement of tax administration taking into account world practice of application of modern information technologies]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2017, no. 2, pp. 191–197. (In Russ.)
  19. Evstigneev E.N., Viktorova N.G. [Information, technological and HR aspects of tax management]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2014, no. 6, pp. 95–100. URL: Link (In Russ.)
  20. Novoselov K.V. [Development of tax control using the analytical methods]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2016, vol. 1, no. 6, pp. 67–72. (In Russ.)

View all articles of issue


ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

Journal current issue

Vol. 18, Iss. 7
July 2022