New Subjects of Entrepreneurship in Russia – Self-Employed Persons

Tokar Efim Yakovlevich

doi:doi:10.11648/j.ijefm.20200803.15

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New Subjects of Entrepreneurship in Russia – Self-Employed Persons

Tokar Efim Yakovlevich

Published in International Journal of Economics, Finance and Management Sciences (Volume 8, Issue 3)

Received: 22 May 2020 Accepted: 12 June 2020 Published: 29 June 2020

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Abstract

The article is dedicated to novelties in regulation of entrepreneurship in the Russian Federation, regulation of rights of individuals residing in the Russian Federation and a number of other states: Kazakhstan, Armenia, Kyrgyzstan, and Belarus, to carry out professional activities and receive incomes in the self-employed status in conditions of application of the special tax regime Tax on Professional Activities. The experiment of introducing self-employed persons started on January 1, 2019. It was conducted initially in four subjects of the Russian Federation, and then it was extended to 23 regions. Starting from July 1, 2020, it will be applied throughout the jurisdiction of the Russian Federation. The number of self-employed persons is increasing with each passing month of the experiment. In our opinion, the emergence of a new subject in addition to pre-existing legal forms of entrepreneurship (private entrepreneurs, public and non-public joint stock companies, limited liability companies, etc.) allows individuals, including citizens of a number of states, as we see, not only to raise additional income but also use their professional skills and abilities. Activities of self-employed persons cover a significant number of professions, and specialties, except for only some of them mentioned in the article. The loyal tax regime for self-employed persons will allow them to make a decision based on their will either to be employed and dependent on position, and sometimes on employer’s mood or to fulfill themselves, perhaps, in danger of adequate revenue loss but with beliefs in own abilities and skills. Settling down to a course of this type of entrepreneurial activity, the market environment should be taken into account and economical segments where a service or goods produced by a self-employed person will be sold should be analyzed.

Published in	International Journal of Economics, Finance and Management Sciences (Volume 8, Issue 3)
DOI	10.11648/j.ijefm.20200803.15
Page(s)	122-127
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2020. Published by Science Publishing Group

Keywords

Self-Employed, Special Tax Regime, Tax on Professional Activities

References

[1]	Federal Law No. 129-FZ of August 8, 2001 On State Registration of Legal Entities and Individual Entrepreneurs // Corpus of Legislative Acts of the RF. August 13, 2001. No. 33 (part I). Article 3431.
[2]	GOST 12.0.004-2015. Interstate Standard. Occupational Safety Standards System. Occupational Safety Training Organization. General Provisions. // Official Documents in Education. No. 36. December. 2016.
[3]	Kleandrov M. I. On the Need for Acquisition of a Legal Status by an Unregistered Entrepreneur // Entrepreneurial Law. 2015. No. 3. P. 9, 12.
[4]	The VII all-Russian scientific and practical conference Law and Business. The Legal Business Environment: Integration of Science, Education, Practice. Kutafin University (MSAL). Moscow. June 1, 2018.
[5]	Scientific and practical conference: Russian Entrepreneurial Law: Results, Tendencies and Development Paths. Law Faculty of the Lomonosov MSU. Moscow. June 4, 2019.
[6]	Legal Business Navigator on Small and Medium-Sized Entrepreneurship: monograph / publishing editor I. V. Ershova. – Moscow: Prospect, 2018. P. 48.
[7]	Ozerov L. Four Thousand People Have Acknowledged Themselves Self-Employed. // Samara Overview. No. 3 (1722). February 3, 2020. P. 11.
[8]	Federal Law No. 422-FZ of November 27, 2018 On Conduction of an Experiment on the Establishment of a Special Tax Regime ‘Tax on Professional Income’ in the Federal City of Moscow, the Moscow and Kaluga Regions and the Republic of Tatarstan (Tatarstan) // Corpus of Legislative Acts of the RF. 2018. No. 49 (part I). Article 7494.
[9]	Law of the USSR On Individual Labour Activities // News of the Supreme Soviet of the USSR. 1986. No. 47. Article 964 (ceased to be in force on April 4, 1991).
[10]	Tokar E. Ya. Legal and Economic Aspects of Activities of Subjects of Entrepreneurship: Legal Novelties and Application Practice. Samara: BOOK PUBLISHING HOUSE, LLC. 2018. P. 9-10.
[11]	Federal Law No. 422-FZ of November 27, 2018 On Conduction of an Experiment on the Establishment of a Special Tax Regime ‘Tax on Professional Income’ // Corpus of Legislative Acts of the RF. December 3, 2018. No. 49 (part I). Article 7494.
[12]	Passport of the national project Small and Medium-Sized Entrepreneurship and Support of the Individual Entrepreneurial Initiative (approved by the Presidium of the Presidential Council for Strategic Development and National Projects (Minutes No. 16 of December 24, 2018)) // https://base.garant.ru/72185938/
[13]	Federal Law No. 428-FZ of December 15, 2019 On Amendment of Federal Law On Conduction of an Experiment on the Establishment of a Special Tax Regime ‘Tax on Professional Income’ in the Federal City of Moscow, the Moscow and Kaluga Regions and the Republic of Tatarstan (Tatarstan) // Corpus of Legislative Acts of the RF. December 16, 2019. No. 50. Article 7201.
[14]	The Federal Law “On the amendments to Article 1 of the Federal Law “On carrying out the experiment to set the special tax regime “Earned income tax” dated 01.04.2020 No. 101-ФЗ// RG. No. 72. 03.04.2020.
[15]	Regulation of the Social Insurance Fund of the RF On Approval of the Key Ratios by Economic Activity Types for 2020 No. 64 of May 23, 2019 (registered by the Minjus of Russia under No. 55485 of August 2, 2019) // Official internet portal of legal information. http://www.pravo.gov.ru, August 5, 2019.
[16]	Tokar E. Ya. Representation in Entrepreneurial Activities: Legal Regulation and Law Enforcement Issues: thesis of … Doctor of Law / E. Ya. Tokar. Moscow, 2018. P. 268.
[17]	Labour Code of the Russian Federation No. 197-FZ of December 30, 2001 // Corpus of Legislative Acts of the RF. January 7, 2002. No. 1 (part 1). Article 3.
[18]	Galimullina N. Self-Employed Will Be Tended to // Samara Overview. No. 11 (1685). 2019. P. 14.
[19]	Civil Code of the Russian Federation (Part One) No. 51-FZ of November 30, 1994 // Corpus of Legislative Acts of the RF. December 5, 1994. No. 32. Article 3301.
[20]	Tax Code of the Russian Federation (Part One) No. 146-FZ of July 31, 1998 // Corpus of Legislative Acts of the RF. No. 31. August 3, 1998. Article 3824.
[21]	Bill of the Federal Law On the Amendment of Some Legal Acts of the Russian Federation Concerning Determination of the Self-Employed Status (prepared by the Minjus of Russia on May 29, 2018) // https://base.garant.ru/56753994/
[22]	Federal Law No. 99-FZ of May 4, 2011 On Licensing of Some Activity Types // Corpus of Legislative Acts of the RF. May 9, 2011. No. 19. Article 2716.
[23]	Federal Law No. 127-FZ of October 26, 2002 On Insolvency (Bankruptcy) // Corpus of Legislative Acts of the RF. October 28, 2002. No. 43. Article 4190.
[24]	A Pilot Project Creating Special Tax Terms for Self-Employed Is Being Launched in the Samara Region // https://www.samregion.ru/press_center/news/v-samarskoj-oblasti-startuet-pilotnyj-proekt-po-sozdaniyu-osobyh-nalogovyh-uslovij-dlya-samozanyatyh-grazhdan/

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Tokar Efim Yakovlevich. (2020). New Subjects of Entrepreneurship in Russia – Self-Employed Persons. International Journal of Economics, Finance and Management Sciences, 8(3), 122-127. https://doi.org/10.11648/j.ijefm.20200803.15

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ACS Style

Tokar Efim Yakovlevich. New Subjects of Entrepreneurship in Russia – Self-Employed Persons. Int. J. Econ. Finance Manag. Sci. 2020, 8(3), 122-127. doi: 10.11648/j.ijefm.20200803.15

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AMA Style

Tokar Efim Yakovlevich. New Subjects of Entrepreneurship in Russia – Self-Employed Persons. Int J Econ Finance Manag Sci. 2020;8(3):122-127. doi: 10.11648/j.ijefm.20200803.15

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@article{10.11648/j.ijefm.20200803.15,
  author = {Tokar Efim Yakovlevich},
  title = {New Subjects of Entrepreneurship in Russia – Self-Employed Persons},
  journal = {International Journal of Economics, Finance and Management Sciences},
  volume = {8},
  number = {3},
  pages = {122-127},
  doi = {10.11648/j.ijefm.20200803.15},
  url = {https://doi.org/10.11648/j.ijefm.20200803.15},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijefm.20200803.15},
  abstract = {The article is dedicated to novelties in regulation of entrepreneurship in the Russian Federation, regulation of rights of individuals residing in the Russian Federation and a number of other states: Kazakhstan, Armenia, Kyrgyzstan, and Belarus, to carry out professional activities and receive incomes in the self-employed status in conditions of application of the special tax regime Tax on Professional Activities. The experiment of introducing self-employed persons started on January 1, 2019. It was conducted initially in four subjects of the Russian Federation, and then it was extended to 23 regions. Starting from July 1, 2020, it will be applied throughout the jurisdiction of the Russian Federation. The number of self-employed persons is increasing with each passing month of the experiment. In our opinion, the emergence of a new subject in addition to pre-existing legal forms of entrepreneurship (private entrepreneurs, public and non-public joint stock companies, limited liability companies, etc.) allows individuals, including citizens of a number of states, as we see, not only to raise additional income but also use their professional skills and abilities. Activities of self-employed persons cover a significant number of professions, and specialties, except for only some of them mentioned in the article. The loyal tax regime for self-employed persons will allow them to make a decision based on their will either to be employed and dependent on position, and sometimes on employer’s mood or to fulfill themselves, perhaps, in danger of adequate revenue loss but with beliefs in own abilities and skills. Settling down to a course of this type of entrepreneurial activity, the market environment should be taken into account and economical segments where a service or goods produced by a self-employed person will be sold should be analyzed.},
 year = {2020}
}

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TY  - JOUR
T1  - New Subjects of Entrepreneurship in Russia – Self-Employed Persons
AU  - Tokar Efim Yakovlevich
Y1  - 2020/06/29
PY  - 2020
N1  - https://doi.org/10.11648/j.ijefm.20200803.15
DO  - 10.11648/j.ijefm.20200803.15
T2  - International Journal of Economics, Finance and Management Sciences
JF  - International Journal of Economics, Finance and Management Sciences
JO  - International Journal of Economics, Finance and Management Sciences
SP  - 122
EP  - 127
PB  - Science Publishing Group
SN  - 2326-9561
UR  - https://doi.org/10.11648/j.ijefm.20200803.15
AB  - The article is dedicated to novelties in regulation of entrepreneurship in the Russian Federation, regulation of rights of individuals residing in the Russian Federation and a number of other states: Kazakhstan, Armenia, Kyrgyzstan, and Belarus, to carry out professional activities and receive incomes in the self-employed status in conditions of application of the special tax regime Tax on Professional Activities. The experiment of introducing self-employed persons started on January 1, 2019. It was conducted initially in four subjects of the Russian Federation, and then it was extended to 23 regions. Starting from July 1, 2020, it will be applied throughout the jurisdiction of the Russian Federation. The number of self-employed persons is increasing with each passing month of the experiment. In our opinion, the emergence of a new subject in addition to pre-existing legal forms of entrepreneurship (private entrepreneurs, public and non-public joint stock companies, limited liability companies, etc.) allows individuals, including citizens of a number of states, as we see, not only to raise additional income but also use their professional skills and abilities. Activities of self-employed persons cover a significant number of professions, and specialties, except for only some of them mentioned in the article. The loyal tax regime for self-employed persons will allow them to make a decision based on their will either to be employed and dependent on position, and sometimes on employer’s mood or to fulfill themselves, perhaps, in danger of adequate revenue loss but with beliefs in own abilities and skills. Settling down to a course of this type of entrepreneurial activity, the market environment should be taken into account and economical segments where a service or goods produced by a self-employed person will be sold should be analyzed.
VL  - 8
IS  - 3
ER  -

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Author Information

Tokar Efim Yakovlevich

High School of Management, Samara State University of Economics, Samara Region, the Russian Federation

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APA Style

Tokar Efim Yakovlevich. (2020). New Subjects of Entrepreneurship in Russia – Self-Employed Persons. International Journal of Economics, Finance and Management Sciences, 8(3), 122-127. https://doi.org/10.11648/j.ijefm.20200803.15

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ACS Style

Tokar Efim Yakovlevich. New Subjects of Entrepreneurship in Russia – Self-Employed Persons. Int. J. Econ. Finance Manag. Sci. 2020, 8(3), 122-127. doi: 10.11648/j.ijefm.20200803.15

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AMA Style

Tokar Efim Yakovlevich. New Subjects of Entrepreneurship in Russia – Self-Employed Persons. Int J Econ Finance Manag Sci. 2020;8(3):122-127. doi: 10.11648/j.ijefm.20200803.15

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@article{10.11648/j.ijefm.20200803.15,
  author = {Tokar Efim Yakovlevich},
  title = {New Subjects of Entrepreneurship in Russia – Self-Employed Persons},
  journal = {International Journal of Economics, Finance and Management Sciences},
  volume = {8},
  number = {3},
  pages = {122-127},
  doi = {10.11648/j.ijefm.20200803.15},
  url = {https://doi.org/10.11648/j.ijefm.20200803.15},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijefm.20200803.15},
  abstract = {The article is dedicated to novelties in regulation of entrepreneurship in the Russian Federation, regulation of rights of individuals residing in the Russian Federation and a number of other states: Kazakhstan, Armenia, Kyrgyzstan, and Belarus, to carry out professional activities and receive incomes in the self-employed status in conditions of application of the special tax regime Tax on Professional Activities. The experiment of introducing self-employed persons started on January 1, 2019. It was conducted initially in four subjects of the Russian Federation, and then it was extended to 23 regions. Starting from July 1, 2020, it will be applied throughout the jurisdiction of the Russian Federation. The number of self-employed persons is increasing with each passing month of the experiment. In our opinion, the emergence of a new subject in addition to pre-existing legal forms of entrepreneurship (private entrepreneurs, public and non-public joint stock companies, limited liability companies, etc.) allows individuals, including citizens of a number of states, as we see, not only to raise additional income but also use their professional skills and abilities. Activities of self-employed persons cover a significant number of professions, and specialties, except for only some of them mentioned in the article. The loyal tax regime for self-employed persons will allow them to make a decision based on their will either to be employed and dependent on position, and sometimes on employer’s mood or to fulfill themselves, perhaps, in danger of adequate revenue loss but with beliefs in own abilities and skills. Settling down to a course of this type of entrepreneurial activity, the market environment should be taken into account and economical segments where a service or goods produced by a self-employed person will be sold should be analyzed.},
 year = {2020}
}

Copy | Download

TY  - JOUR
T1  - New Subjects of Entrepreneurship in Russia – Self-Employed Persons
AU  - Tokar Efim Yakovlevich
Y1  - 2020/06/29
PY  - 2020
N1  - https://doi.org/10.11648/j.ijefm.20200803.15
DO  - 10.11648/j.ijefm.20200803.15
T2  - International Journal of Economics, Finance and Management Sciences
JF  - International Journal of Economics, Finance and Management Sciences
JO  - International Journal of Economics, Finance and Management Sciences
SP  - 122
EP  - 127
PB  - Science Publishing Group
SN  - 2326-9561
UR  - https://doi.org/10.11648/j.ijefm.20200803.15
AB  - The article is dedicated to novelties in regulation of entrepreneurship in the Russian Federation, regulation of rights of individuals residing in the Russian Federation and a number of other states: Kazakhstan, Armenia, Kyrgyzstan, and Belarus, to carry out professional activities and receive incomes in the self-employed status in conditions of application of the special tax regime Tax on Professional Activities. The experiment of introducing self-employed persons started on January 1, 2019. It was conducted initially in four subjects of the Russian Federation, and then it was extended to 23 regions. Starting from July 1, 2020, it will be applied throughout the jurisdiction of the Russian Federation. The number of self-employed persons is increasing with each passing month of the experiment. In our opinion, the emergence of a new subject in addition to pre-existing legal forms of entrepreneurship (private entrepreneurs, public and non-public joint stock companies, limited liability companies, etc.) allows individuals, including citizens of a number of states, as we see, not only to raise additional income but also use their professional skills and abilities. Activities of self-employed persons cover a significant number of professions, and specialties, except for only some of them mentioned in the article. The loyal tax regime for self-employed persons will allow them to make a decision based on their will either to be employed and dependent on position, and sometimes on employer’s mood or to fulfill themselves, perhaps, in danger of adequate revenue loss but with beliefs in own abilities and skills. Settling down to a course of this type of entrepreneurial activity, the market environment should be taken into account and economical segments where a service or goods produced by a self-employed person will be sold should be analyzed.
VL  - 8
IS  - 3
ER  -

Copy | Download