New Subjects of Entrepreneurship in Russia – Self-Employed Persons

Tokar Efim Yakovlevich
{"title":"New Subjects of Entrepreneurship in Russia – Self-Employed Persons","authors":"Tokar Efim Yakovlevich","doi":"10.11648/J.IJEFM.20200803.15","DOIUrl":null,"url":null,"abstract":"The article is dedicated to novelties in regulation of entrepreneurship in the Russian Federation, regulation of rights of individuals residing in the Russian Federation and a number of other states: Kazakhstan, Armenia, Kyrgyzstan, and Belarus, to carry out professional activities and receive incomes in the self-employed status in conditions of application of the special tax regime Tax on Professional Activities. The experiment of introducing self-employed persons started on January 1, 2019. It was conducted initially in four subjects of the Russian Federation, and then it was extended to 23 regions. Starting from July 1, 2020, it will be applied throughout the jurisdiction of the Russian Federation. The number of self-employed persons is increasing with each passing month of the experiment. In our opinion, the emergence of a new subject in addition to pre-existing legal forms of entrepreneurship (private entrepreneurs, public and non-public joint stock companies, limited liability companies, etc.) allows individuals, including citizens of a number of states, as we see, not only to raise additional income but also use their professional skills and abilities. Activities of self-employed persons cover a significant number of professions, and specialties, except for only some of them mentioned in the article. The loyal tax regime for self-employed persons will allow them to make a decision based on their will either to be employed and dependent on position, and sometimes on employer’s mood or to fulfill themselves, perhaps, in danger of adequate revenue loss but with beliefs in own abilities and skills. Settling down to a course of this type of entrepreneurial activity, the market environment should be taken into account and economical segments where a service or goods produced by a self-employed person will be sold should be analyzed.","PeriodicalId":258703,"journal":{"name":"International Journal of Economics, Finance and Management Sciences","volume":"4 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Economics, Finance and Management Sciences","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.11648/J.IJEFM.20200803.15","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

Abstract

The article is dedicated to novelties in regulation of entrepreneurship in the Russian Federation, regulation of rights of individuals residing in the Russian Federation and a number of other states: Kazakhstan, Armenia, Kyrgyzstan, and Belarus, to carry out professional activities and receive incomes in the self-employed status in conditions of application of the special tax regime Tax on Professional Activities. The experiment of introducing self-employed persons started on January 1, 2019. It was conducted initially in four subjects of the Russian Federation, and then it was extended to 23 regions. Starting from July 1, 2020, it will be applied throughout the jurisdiction of the Russian Federation. The number of self-employed persons is increasing with each passing month of the experiment. In our opinion, the emergence of a new subject in addition to pre-existing legal forms of entrepreneurship (private entrepreneurs, public and non-public joint stock companies, limited liability companies, etc.) allows individuals, including citizens of a number of states, as we see, not only to raise additional income but also use their professional skills and abilities. Activities of self-employed persons cover a significant number of professions, and specialties, except for only some of them mentioned in the article. The loyal tax regime for self-employed persons will allow them to make a decision based on their will either to be employed and dependent on position, and sometimes on employer’s mood or to fulfill themselves, perhaps, in danger of adequate revenue loss but with beliefs in own abilities and skills. Settling down to a course of this type of entrepreneurial activity, the market environment should be taken into account and economical segments where a service or goods produced by a self-employed person will be sold should be analyzed.
俄罗斯创业的新主体——个体经营者
本文致力于探讨俄罗斯联邦对企业家精神的监管,以及居住在俄罗斯联邦和其他一些国家(哈萨克斯坦、亚美尼亚、吉尔吉斯斯坦和白俄罗斯)的个人在实施特殊税收制度的条件下开展专业活动并以自雇佣身份获得收入的权利的监管。引进个体经营者试点于2019年1月1日启动。它最初在俄罗斯联邦的四个主题进行,然后扩展到23个区域。从2020年7月1日起,它将在整个俄罗斯联邦管辖范围内适用。随着试验的进行,个体经营者的数量逐月增加。在我们看来,除了已经存在的法律形式的企业家精神(私人企业家,公共和非公共股份公司,有限责任公司等)之外,一个新的主体的出现允许个人,包括一些国家的公民,正如我们所看到的,不仅可以增加额外的收入,而且可以使用他们的专业技能和能力。自雇人士的活动涵盖了大量的专业和专业,除了该条中提到的一些。对自雇人士实行忠诚的税收制度,将使他们能够根据自己的意愿做出决定,要么被雇用,要么依赖于职位,有时是雇主的情绪,要么是为了实现自己的目标,也许冒着收入损失的危险,但对自己的能力和技能有信心。在确定这类创业活动的过程中,应该考虑市场环境,并分析个体经营者生产的服务或商品将被销售的经济部分。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信