FORMATION AND DEVELOPMENT OF NEW BUSINESS FORM "SELF-EMPLOYED CITIZENS"

Abstract

Development of social and economic relations under conditions of positive and negative consequences of globalization of economy and its structural reorganization is accompanied by appearance of new business forms which do not fit into the frameworks of the existing organizational-legal forms. Economic instability has led to the growth of a number of self-employed citizens - persons who are actually carrying out enterprise activity without its official registration, and the citizens with not properly executed secondary employment. Self- employed people form a certain part of “shadow” economy, do not pay incomes taxes and insurance payments and are not in any way traced by the state as the participants of the entrepreneurial activity. In this connection since 2013 the state has been attempting to involve self-employed citizens in legal entrepreneurial activity and to embed this business form in financial and economic system of the Russian Federation. The measures and legislative initiatives are aimed, first of all, at providing of this category of citizens with official legal status as an independent business form. It will allow filling up the state budget with additional tax and insurance payments and carrying out control of their activity. Formation of standard business regulation system for self-employed citizens and creation of favorable climate of its realization (simplification of registration procedure, preferential taxation, and etc.) will raise social security of the citizens (will allow them forming pension accumulation, fixing the seniority, receiving social payments) and will create the possibility to use government programs of small business support. However, realized anti-creative initiatives yet do not bring the expected results and do not motivate self-employed citizens to carry out the activity within the limits of legal field