Golenkova Z.T., Goliusova Yu.V., Orekhova I.M. Trends in the Development of the Social Group of the Self-Employed in Russia During the Coronavirus Pandemic. Social Sciences. 2023. Vol. 54. No. 3. Pp. 57-66.

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The authors analyze the main development trends of selfemployed workers in Russia during the coronavirus pandemic. They pay particular attention to a new and statistically important group of self-employed workers, the result of a newly introduced professional income tax (PIT) paid through the “Moy Nalog” (My Tax) system. Official registration of the self-employed made comprehensive study of this group possible. Earlier, potential rather than actual self-employed workers were studied. The authors use statistics from the Federal Tax Service of Russia (FTS) to analyze demographic characteristics of the officially self-employed, their main types of activities, and their distribution by region. This group offers its services independently through online platforms. The authors assess the effectiveness of state support extended to the self-employed during the pandemic, attendant problems, and methods of their solution. They use the Republic of Tyva as a case study to demonstrate how the problem of the self-employed was dealt with in one Russian region. Today, support measures for self-employed workers prescribed in a special tax law and adopted by government agencies during the pandemic are mainly economic.

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