ON THE NECESSITY OF LEGISLATING THE STATUS OF THE SELF-EMPLOYED IN THE RUSSIAN FEDERATION

The article discusses the current scientific problem of the lack of legislative support for the status of self-employed individuals in the Russian Federation. It is noted that there are approximately 20 million self-employed individuals in our country, but only about half of them are registered with the tax authorities as simplified taxpayers. This experiment is set to end at the end of 2028. The other half of the self-employed individuals continue to work in the shadows. The lack of properly formalized legal personality of the self-employed entails many disadvantages that have a negative impact on both society and the self-employed themselves, including uncertainty regarding the judicial jurisdiction of cases involving them. The need for a Federal Law on the Self-Employed is justified. Taking into account the fact that self-employed individuals provide significant assistance to citizens, society, and the state through their activities, it is argued that the legal recognition of their status will eliminate existing shortcomings in the legal regulation of their activities and significantly enhance their effectiveness.