Legal Status Of The Self-Employed In Russia And Uzbekistan: Comparative Legal Research[Правовой Статус Самозанятого В России И Узбекистане: Сравнительно-Правовое Исследование]

Introduction. Currently, in many countries there is a question about the need to legalize citizens employed in the shadow sector of the economy. Various methods of such legalization are proposed, including self-employment, which is used as a form of employment in both Russia and Uzbekistan. At the same time, this legal regime differs in these countries, including the establishment of the very concept of self-employed, the obligation to pay tax, the list of activities carried out, restrictions and prohibitions established for self-employed persons. Methods. The authors used the comparative legal method, analysis and synthesis, which made it possible to summarize the results of the study and draw conclusions. Analysis. Based on the comparative legal method, an analysis is made of the legal status of the self-employed in Russia and Uzbekistan, based on such criteria as the development of the institution of self-employment in Russia and Uzbekistan; concept of self-employed; attracting hired workers; registration of self-employed; types of activities performed; payment of taxes and others. Conclusion. A study of the legal status of self-employed people in Russia and Uzbekistan allows us to come to certain conclusions. One of the main goals of introducing a tax regime for the self-employed is to bring people out of the shadows and legalize their professional income. Taking into account the statistics on registration of self-employed people in Russia and Uzbekistan, we can conclude that this goal has been achieved. One of the significant differences in the status of selfemployed persons in Russia and Uzbekistan is the opportunity in the Russian Federation to be a taxpayer of professional income for an entrepreneur, while in Uzbekistan for this category of persons there is a ban on the use of self-employed status. Thus, in Uzbekistan, a self-employed person in his legal status is closer to an employee than to an entrepreneur.