Tax regulatıon of the self-employed in Russian Law

Kseniya E. Kovalenko, Eugene V. Kovalenko, Nataliya E. Kovalenko


It is assumed that in the implementation of certain types of income-generating activities, citizens can be exempted from the necessity of carrying out often burdensome duties established for individual entrepreneurs. From the tax law point of view, it is possible to analyze institutional barriers to self-employed people, and identify ways to overcome.


Tax; Economy; Self-employed; Wokers; Law

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Direitos autorais 2019 Estação Científica (UNIFAP)

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Este obra está licenciado com uma Licença Creative Commons Atribuição 4.0 Internacional.