Oriental Vector: History, Society, State
Bibliographic description:
, ON THE CONCEPTS OF "SELF-EMPLOYMENT" AND "SELF-EMPLOYED" IN CONTEMPORARY RUSSIA // Oriental Vector: History, Society, State. - 2023. №2. . - С. 48-53.
Title:
ON THE CONCEPTS OF "SELF-EMPLOYMENT" AND "SELF-EMPLOYED" IN CONTEMPORARY RUSSIA
Financing:
The study was financed from the grant No. 23-04-0502 “Self- Employment in the Republic of Buryatia: Current State, Challenges and Opportunities” of Dorzhi Banzarov Buryat State University.
Codes:
Annotation:
The article deals with the concepts of "self-employment" and "self-employed". We have analyzed various approaches to these concepts in modern Russian science, in particular two main approaches, which can be defined as broad and narrow. Representatives of a broad approach consider the concepts of "self-employment" and "self-employed" as closely related to the concept of "entrepreneurship". Representatives of a narrow approach, on the contrary, distinguish the concepts of “self-employment” and “entrepreneurship”, since they believe that the activity of the self-employed is based on personal labour without any employees.
Keywords:
self-employment, self-employed, professional income, professional income tax.
List of references:
Article.pdf