The work reveals critical issues associated with the legalization of taxation of income of self-employed. Category of self-employed has a significant share in the economically active population of the country. The vast majority of them is now outside the legal field. The article examines various approaches to the concept of "self-employed", describes their role in the socio-economic structure of the society. Analyzed the normative-legal base, which regulates the process of legalization of the self-employed. Compares the experience of foreign countries and Russia in the context of the legal status of self-employed. Investigated the reasons for the self-employed prefer to stay in the "shadows." The authors considered the risks, and positive and negative aspects of imposing a tax on professional income.
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