Peculiarities of National Regulation of the Self-Employed in the EAEU Countries

Abstract

Aim. To examine the institutions of self-employment in the EAEU countries and identify the features of their functioning for further improvement. Methods. To study the institutions of self-employment and their development in the EAEU countries, the historical and legal method was used; to identify the general and specific in the functioning of the institutions of self-employment in the EAEU countries, a comparative legal analysis was used. Tasks. The article presents a comparative analysis of the institutions of the self-employed in the EAEU countries. The legal framework for regulating individual activities is considered through the prism of such criteria as the branch of law regulating self-employment; self-employment entity; types of independent activities; marginal income; entities to whom the self-employed provide services or sell goods; the possibility of extending the tax regime for the self-employed to citizens of the EAEU; participation of the self-employed in financing social and pension insurance programs, etc. Results. It was revealed that only three countries: Belarus, Kazakhstan and Russia have attempted to formalize individual activity into an independent institution. In Armenia, Kazakhstan after January 1, 2024, and Kyrgyzstan, independent activity is regulated by the norms of business law. Conclusions. It is shown that the EAEU countries have chosen original approaches to regulating the activities of the self-employed. Significant differences were found in the institutions of the self-employed and in the regulation of their activities in the Kazakh and Russian tax experiments, which began at the same time; Unique features of the approach in Belarus, which some experts consider to be an analogue of the Russian version of the formalization of the self-employed, are revealed. The issue of extending the status of the self-employed to citizens of the EAEU is resolved in different ways. The work shows that only in one country (Russia) is the law allowing citizens of EAEU countries to use the tax regime for the selfemployed; in Belarus and Kazakhstan, activities as entrepreneurs and self-employed are significantly limited for foreign citizens; in Armenia and Kyrgyzstan, citizenship is of no importance. The author expresses the opinion that today it is possible to sum up only the interim results of the functioning of the institutions of the self-employed.