Aspects of the civil-legal status of self-employed persons
In order to bring freelance income "out of the shadows", a special tax regime - "Professional Income Tax" - has been implemented as an experiment since 2018 on the territory of some and now all constituent entities of the Russian Federation. Citizens applying this regime have the status of "self-employed". The relevant changes in the legislation were primarily aimed at regulating public legal relations, but, of course, it is the private legal relations that are primary for the self-employed persons. In this area, several years of application of the new tax regime have revealed a number of problems, which this paper focuses on.