Nomenclature and harmonised criteria for the self-employment categorisation. An approach pursuant to a systematic review of the literature

This paper presents the review and discussion of terminology and criteria describing the self-employment phenomenon. We attempt to give a conceptually and empirically grounded categorisation of self-employment forms for this heterogeneous and constantly changing group. An abundance of definitions and conceptualisations of self-employment exists and makes data collection and statistical comparisons for this group unreliable, if at all meaningful. In order to produce sound, reliable comparative studies on the self-employed population, researchers will eventually be required to agree on a universal and internationally consistent definitions and a structured categorisation. Such determinations are also essential for practical purposes such as establishing or enforcing the taxation regulations.