The status of a self -employed individual in the Russian Federation. Monograph
Please sign in so that we can notify you about a reply
The monograph studied the category of self -employed citizens in a wide and narrow sense of the special tax regime "Tax on professional income".
The study is based on the legislative periodization of the development of the institution of self -employment of citizens, taking into account historical events in the country (the regulatory legal acts of the USSR, the RSFSR, the Russian Federation, including those who have lost strength, as well as operating as of October 1, 2022 are analyzed)
In the work, an interdisciplinary analysis of the category "self -employed individual" was carried out in order to identify legal, economic, social, psychological and philosophical prerequisites for the formation of the status of a self -employed individual. The author correlates a self -employed person with related categories (employee, individual entrepreneur, subject of professional activity)
The category "self -employed individual" was investigated at the intersectoral legal level on the basis of the norms of civil, entrepreneurial, labor, constitutional, administrative and criminal legislation. The author’s concept of self -employed individual and signs of his activities, as well as proposals for amending the legislation, are formulated.
The publication can be useful to scientists, teachers, graduate students, practicing lawyers, economists and everyone who shows interest in the problems of independent economic activities of citizens, including entrepreneurship and self -employment
The study is based on the legislative periodization of the development of the institution of self -employment of citizens, taking into account historical events in the country (the regulatory legal acts of the USSR, the RSFSR, the Russian Federation, including those who have lost strength, as well as operating as of October 1, 2022 are analyzed)
In the work, an interdisciplinary analysis of the category "self -employed individual" was carried out in order to identify legal, economic, social, psychological and philosophical prerequisites for the formation of the status of a self -employed individual. The author correlates a self -employed person with related categories (employee, individual entrepreneur, subject of professional activity)
The category "self -employed individual" was investigated at the intersectoral legal level on the basis of the norms of civil, entrepreneurial, labor, constitutional, administrative and criminal legislation. The author’s concept of self -employed individual and signs of his activities, as well as proposals for amending the legislation, are formulated.
The publication can be useful to scientists, teachers, graduate students, practicing lawyers, economists and everyone who shows interest in the problems of independent economic activities of citizens, including entrepreneurship and self -employment
Author:
Author:Савенко Наталья Евгеньевна
Cover:
Cover:Hard
Category:
- Category:Law & Legal
- Category:Politics & Social Science
- Category:Reference books
ISBN:
ISBN:978-5-392-38168-5
No reviews found