SELF-employed,
self-employed institution,
legalization of income,
migrants,
russia,
kazakhstan
Abstract
Aim and tasks. To consider the institutions of the self-employed in Kazakhstan and Russia, to identify the difficulties of their functioning. To study the essence of the concepts of “self-employment” and “self-employed” through the prism of the legislation of Kazakhstan and Russia; to consider the evolution of the development of self-employed institutions in Kazakhstan and Russia; to analyze the features of the functioning of self-employment institutions in Kazakhstan and Russia and to determine the difficulties of their functioning. Methods. To study the institutions of self-employment and their development in Kazakhstan and Russia, the historical and legal method was used; to identify the general and specific in the functioning of self-employment institutions in Kazakhstan and Russia, a comparative analysis was used. Results. The stages of development of self-employment institutions in Kazakhstan and Russia are considered. The characteristics of self-employment institutions in Kazakhstan and Russia are revealed. The features of tax regulation of the self-employed are analyzed. The difficulties of functioning of self-employment institutions in Kazakhstan and Russia are shown. Conclusions. The imperfection of approaches to regulating the activities of the self-employed in Kazakhstan and Russia is shown. Among the difficulties identified are: weak social protection of the self-employed, the preservation of informal self-employment, precarization of the labor of the self-employed, a low level of harmonization of tax legislation in relation to the self-employed, weak protection of the social rights of labor migrants.
