THE STATUS OF A CITIZEN REGISTERED AS A SELF-EMPLOYED, AND THE PROBLEMS OF TAXATION OF INCOME OF SELF-EMPLOYED PERSONS

The author examines the issue of a legal status of self-employed citizens as business entities. He gives definitions of the terms «self-employment» and «self-employed persons». The state policy in the field of legalization of activities of such entities and the goals of this legalization are discussed. There is an analysis of statistical data on the number of registered self-employed citizens, which helps to answer the question whether the state policy aimed at resolving the issue of self-employed citizens is effective enough.