Scientific article

UDK 336.221
pdf-version

Alina S. Klishina
bachelor’s degree, Saratov State Law Academy
(Saratov, Russia),
alina.klishina.18@gmail.com

Tax Regulation of Self-Employment in the Gig Economy: Challenges and Prospects in the Context of Digital Transformation

Scientific adviser:
Natalia B. Ostrovskaya
Paper submitted on: 06/20/2023;
Accepted on: 09/28/2023;
Published online on: 09/30/2023.
 Abstract. The article analyzes the phenomenon of self-employment in the gig economy and explores the methods of tax regulation of self-employment in the Russian Federation, the Republic of Belarus and the Republic of Kazakhstan. The main problems faced by the tax authorities in the process of taxation of the self-employed are identified. The result of the study are proposals to simplify the tax regulation of income from this form of labor.
Keywords: self-employment, gig economy, tax regime, self-employment tax, taxation problems

For citation: Klishina, A. S. Tax Regulation of Self-Employment in the Gig Economy: Challenges and Prospects in the Context of Digital Transformation. StudArctic forum. 2023, 8 (3): 59–65.

References

Glotova N.I., Gerauf Yu.V. Platform employment is the main trend of labor market development in modern conditions. Economics Profession Business, 2021, No. 4, pp. 23-27. (In Russ.)

Pyanova M.V. Foreign experience of tax regulation of self-employment. Taxes and Taxation, 2022, No. 2, pp. 47-71. (In Russ.)

Shapsugova M.D. Digital transformation of self-employment in gignomics. North Caucasus Legal Vestnik, 2021, No. 3, pp. 139-147. (In Russ.)

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