On the Issue of the Legal Status of the Self-Employed in the Russian Federation
The article reveals the features of legal regulation of self-employed citizens in modern Russia in the framework of the next tax reform. The article analyzes the Federal law On Conducting an Experiment to Establish a Special Tax Regime Named “Tax on Professional Income in the city of Federal Importance of Moscow, in Moscow and Kaluga Oblasts and in the Republic of Tatarstan (Tatarstan), which comes into force on January 1, 2019. The author discusses the legal position of the scholars on the right of CMV status the self-employed and gives the examples of foreign legislation on the subject of research and experience of taxation of the self-employed. Judicial practice on this research topic, including Krasnodar Krai, is considered. The author proposes the ways of improvement of the Russian legislation regulating the legal status of self-employed citizens.