The article discusses the issues of determining the essence of the category «self-employed», examines the foreign experience of recognizing self-employment. Special attention in the framework of the study is paid to the consideration of the peculiarities of state regulation of self-employment in Russia, as well as the development of ways to increase the effectiveness of the participation of the self-employed population in the country's economy.
self-employment, professional income tax, entrepreneurship, economy, economic development, entrepreneurial initiative, micro-entrepreneurship
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