Legal Status of the Self-Employed as Business Entities: Problems and prospects of Reform

The article is devoted to the study of the problems of the legal status of the self-employed as subjects of entrepreneurial activity. The legal nature of the activities of self-employed persons is studied; the self-employed are qualified as subjects of micro-entrepreneurship; an approach to the implementation of their bankruptcy is developed. A sociological study aimed at identifying the opinion of students about the gaps in the regulatory regulation of the legal status of the self-employed is undertaken. The correctness of the legal qualification of the self-employed as entrepreneurs is argued. The necessity of differentiation of the legal regime of activity of this category of citizens is proved. The content part of the modified concept of entrepreneurial activity is formulated. On the basis of a comparative legal analysis of the regulation of commercial and consumer insolvency in Russia and Germany, conclusions are drawn about the expediency of applying the rules of consumer insolvency to the self-employed due to their special legal status, as well as about providing them with the opportunity to continue their business activities after the completion of the bankruptcy procedure