Activities of self-employed persons in the conditions of digitalization

• Authors: Ganna Bagirova

Abstracts

EN

In modern conditions, the level of scientific development of theoretical and practical problems of self-employment is at an early stage. It should be noted that in the conditions of market transformations, self-employment for a certain part of the population is a way to survive in difficult life situations. Self-employment as a type of economic behavior can be described, on the one hand, as a strategy to ensure living conditions in a changing life situation and solve the problem of unemployment, and on the other – as the first step in the implementation of entrepreneurial behavior. The transition of self-employment to entrepreneurial activity is a social indicator of maturity of the subject of individual labor activity. Self-employment is a manifestation of further self-organization of individuals and is characterized as a strategy to solve the problem of unemployment and ensure proper living conditions. Determined by autonomy and freedom of action, self-employment ideally allows a person to receive income, adequate quantity and quality of labor and investment. At the legislative level, the term “self-employed person” has the following definition. A self-employed person is a taxpayer who is an individual entrepreneur or carries out an independent professional activity, provided that such a person is not an employee within such entrepreneurial or independent professional activity. Self-employment differs from traditional employment with regular remuneration by its inherent autonomy and individual orientation, which contributes to the gradual formation of a fundamentally new stratum of the economically active population, which has abandoned paternalistic expectations. This is the social value of self-employment. The most common type of self-employment is entrepreneurial activity, which includes a system of actions and deeds related to starting your own business, business activity, risk. The market environment expands the freedom to choose the scope of labor, the possibility of applying labor, which, combined with the responsibility of economic entities for the results of production, promotes the development of effective forms of self-employment, including small business.

Keywords

EN

self-employed person; employee; labor relations; legislation of Ukraine and foreign countries; social and legal status; participants in tax relations; status of self-employed persons; economic dependence of self-employed persons; a person pursuing an independent professional activity

• Publisher: Wydawnictwo Adam Marszałek
• Journal: Reality of Politics
• Year: 2022
• Issue: 20
• Pages: 7-14

Dates

published

2022

Contributors

author

Ganna Bagirova

• National Aviation University

• https://orcid.org/0000000182240371

References

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Identifiers

DOI

10.15804/rop2022201

Biblioteka Nauki

2057833