Ciudadanos independientes: regulación legal internacional.

Elena G. Krylova; Elena V. Mitskaya; Agamali K. Mamedov; Ivan I. Koryakin.

doi:10.46377/dilemas.v28i1.1610

Elena G. Krylova Department of Public Law disciplines of Moscow International University; Department of Constitutional and Administrative Law, Law Institute (St. Petersburg)
Elena V. Mitskaya Department of Criminal Law and Criminology, South Kazakhstan State University named after M. Auezova; Department of Constitutional and Administrative Law, Law Institute (St. Petersburg)
Agamali K. Mamedov Department of Sociology of Communicative systems, Sociological faculty of MSU named after M. V. Lomonosov
Ivan I. Koryakin. Department for Constitutional and Community Law, North-Eastern Federal University named M.K. Ammosov.

DOI: https://doi.org/10.46377/dilemas.v28i1.1610

Palabras clave: ciudadanos autónomos, empresarios individuales, impuestos y pagos sociales, patentes, régimen fiscal especial

Resumen

El artículo aborda los temas relacionados con la necesidad de sacar «de las sombras» los ingresos de los ciudadanos autónomos, estimulando a estos últimos a pagar impuestos y pagos sociales. Se muestran formas de resolver el problema que se aplican en varios estados postsoviéticos, se hace referencia a la experiencia internacional en regulación legal.

Citas

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