Self-employed citizens: international legal regulation.

Abstract

The social and legal status of the self-employed population should take the legislative form, as required by the realities of today. The main subject of discussion is the problem of legalization of the legal status of this category of citizens in Russia; while in many foreign countries already have such experience. This encourages systemic changes in this area. The main idea of future reforms should be not to increase tax revenues to the state budget, but to provide the legal and social basis for small private businesses.