Abstract: the article considers a new special tax regime for self-employed citizens, which affects the economy of the Russian Federation. Special attention is paid to the study of the definition of “self-employed”, as well as its essence. The problems of self-employment development in Russia are touched upon. The article analyzes the legal framework regulating the activities of the self-employed population. Based on the study, the authors concluded that the removal of the self-employed from the shadows will lead to a significant increase in the regional budget.
The article analyzes the study of the behavior of the self-employed population in republic North Ossetia-Alania, analyzes the attitude of citizens to the features of the new tax regime.
The peculiarities of the current foreign economic and domestic policy have led to the fact that the previously existing problems in the labor market of the Russian Federation have become even more aggravated, and the goal of the state to ensure high employment has become more complicated.
It is concluded that the current situation is characterized by an insufficiently high level of employment with a simultaneously low level of registered unemployment due to the development of “self-employment” of the population as a completely new phenomenon on the labor market of the Russian Federation.
Keywords: tax, taxation, self-employed, self-employment, individual entrepreneur, employment, labor market, budget, regional budget, income