Self-Employed Labor — A New Form of Atypical Employment?

2021 ◽  
Vol 16 (12) ◽  
pp. 98-108
Author(s):  
N. V. Chernykh
Keyword(s):  
Social Insurance ◽  
Legal Status ◽  
The Self ◽  
Entrepreneurial Activity ◽  
Pension Scheme ◽  
Employment Contract ◽  
Self Employment ◽  
Labor Legislation ◽  
Wide Range ◽  
The Status

The paper raises the problem of the status of self-employment in the context of referring self-employment to the forms of exercising citizens’ right to freely choose their type of activity, analyzes the development of legislation regulating the self-employed. The author highlights uncertainty in the issue of classifying a self-employed as a subject of entrepreneurial activity. The paper examines the problem of the possible use of self-employment to bypass labor legislation in terms of hiring workers under an employment contract. The author dwells on her stance concerning the need to include norms on self-employed citizens in the RF Law of 19.04.1991 No. 1032-1 “On Employment in the Russian Federation”. With regard to the social security of the self-employed, the author concludes that in the process of improving the legislation, the self-employed should take some intermediate position between the employee under an employment contract, provided by all types of compulsory social insurance in accordance with federal legislation, and a business entity that receives such insurance upon voluntary entry in social insurance relations. Otherwise, non-inclusion of a fairly wide range of self-employed population in relations with the pension scheme and social insurance will lead to instability of their legal status in the future.

scholarly journals Sociological portrait of the self-employed in contemporary Russia

2020 ◽  
Vol 20 (4) ◽  
pp. 821-836
Author(s):  
Z. T. Golenkova ◽  
Yu. V. Goliusova ◽  
T. I. Gorina
Keyword(s):  
Secondary Analysis ◽  
The Self ◽  
Informal Employment ◽  
Legal Norms ◽  
Goods And Services ◽  
Self Employment ◽  
The Status ◽  
History Of ◽  
The Individual ◽  
Real Self

The article considers the development of self-employment in the contemporary society: the history of its representation in legal norms and practices; the scope of informal employment according to statistical and sociological data; definitions of self-employment in the scientific literature. The self-employed are usually defined as not employed in organizations but independently selling goods and services produced by themselves. The global number of the self-employed grows. The authors present an algorithm for calculating the indicator potential self-employed based on the secondary analysis of the 27th wave of the RLMS (2018), and stress the lack of a unified methodology for calculating informal employment. According to the official data, the number of the self-employed in Russia ranges from several thousands to several millions, which confuses researchers who study this phenomenon. The article focuses on the results of the study Self-Employed: Who Are They? (Moscow, 2019), whose object were not potential but real self-employed selected on the basis of online advertisements of their services in Moscow. The authors collected information with the method of semi-formalized telephone interview. Based on the collected data, the authors make conclusions about motivating and demotivating factors of self-employment: independence, freedom in planning time and activity, distrust in the state, lack of social guarantees, unpredictable legislation, and imperfect tax system. Today, the status of the self-employed in Russia is still unclear and often substitutes the individual entrepreneur status in order to apply for tax preferences.

International Law and its Impact on The Hijaz

The Hijaz ◽  
2018 ◽  
pp. 155-204
Author(s):  
Malik R. Dahlan
Keyword(s):  
Legal Status ◽  
The Self ◽  
Self Determination ◽  
Holy See ◽  
The Status ◽  
Unique Approach ◽  
The Difference ◽  
Nuanced Understanding ◽  
The Right ◽  
The Impact

Chapter 6 is an international legal examination of the status of The Hijaz in the aftermath of its conquest and absorption into a Saudi personal union. It discusses the impact of the 1933 Montevideo Convention on the Rights and Duties of States as well as the Territorial Principle. The Chapter tackles the legal question of secession and warns against the pitfalls of the ‘Self-Determination Trap’. It draws lessons from the difference between involuntary extinction of states as opposed to their creation. By looking at the cases of Czechoslovakia and Quebec it tackles the issue of ‘the Right to Secession by Agreement’. The Chapter reflects on lessons from Scotland, Catalan and Kurdistan highlighting that The Hijaz presents us with a delicate and nuanced understanding of ‘Internal Self-Determination’ and ‘Autonomy’ establishing, de facto, an international legal status of “Self-Determination Spectrum Disorder”. A special status calls for an active and special legal solution. The notion of a broader integrative role for The Hijaz and the broader Islamic world. The potential integrative institutionalization of The Hijaz is investigated bringing to bare a unique approach to self-determination that would entail coupling autonomy with international territorial administration. The propositions under this Chapter are supported by looking at other sui generis entities such as the Holy See being sovereigns without being states.

scholarly journals DETERMINANTS OF SELF-EMPLOYMENT AMONG POLISH AND ROMANIAN IMMIGRANTS IN GERMANY

2016 ◽  
Vol 17 (4) ◽  
pp. 598-612 ◽  
Author(s):  
Marek SZARUCKI ◽  
Jan BRZOZOWSKI ◽  
Jelena STANKEVIČIENĖ
Keyword(s):  
German Economy ◽  
The Self ◽  
Entrepreneurial Activity ◽  
Policy Recommendations ◽  
The European Union ◽  
Self Employment ◽  
Romanian Immigrants ◽  
Migration Crisis ◽  
Important Object ◽  
The Eu

This empirical study investigates the determinants of self-employment propensity of Polish and Romanian immigrants in Germany. The German economy is an important object of analysis, as it is the most important destination for international migrants in the European Union. In the paper, we use the recently collected M sample of the German Socio-Economic Panel to examine which personal, country of birth-specific socio-economic and cultural factors influence the self-employment propensity of immigrants. The results of binominal logit regression show that the Central European migrants exhibit different self-employment propensity than migrants from former Yugoslavia, Russian and Kazakhstan, Turkey and Italy, with the self-employment aversion especially strong among Romanians. These differences remain substantial even after controlling for social and human capital endowment of the individuals. This study offers important policy recommendations, showing the potential obstacles in encouraging entrepreneurial activity of immigrants. This topic is becoming increasingly important with the current migration crisis in the EU, caused by intensive inflow of asylum-seeking foreigners in 2015.

scholarly journals Key Issues of Taxation of the Self-Employed in the CIS Countries

2021 ◽  
Vol 13 (6) ◽  
pp. 81-97
Author(s):  
A.V. Tikhonova ◽  
◽  
Keyword(s):  
Legal Framework ◽  
The Self ◽  
Member States ◽  
Self Employment ◽  
Labor Legislation ◽  
Tax Regimes ◽  
Key Issues ◽  
The Republic ◽  
Cis Countries

The present article examines the prospect of forming a special chapter of the Model Tax Code for the CIS countries, “Tax on Professional Income.” The relevance of this issue is explained by two circumstances—first, a growing share of self-employed citizens, among whom a significant part work outside the legal framework; and second, the possible labor migration of this category of payers between the CIS countries. As a consequence, both factors lead to the need for the formation of common approaches to taxation of self-employed individuals in the member states, codified in the form of a chapter in the Model Tax Code. The purpose of the study is to determine the key elements of the tax on professional income in the CIS countries, which should be indicated in the CIS Model Tax Code as the basic conditions and principles of taxation of self-employed citizens. In accordance with the goal, the author analyzed the tax and labor legislation of the CIS member states, as well as the associated member, the Republic of Turkmenistan. A review of legal acts showed that there is no single conceptual apparatus (“self-employment,” “selfemployed”) in the analyzed countries. This fact prevents the development of a unified approach to determining the circle of taxpayers within the special regime. National legislation has developed three approaches to taxing the self-employed. The first approach is that the self-employed are singled out into an independent category of payers with the presence of the corresponding features of taxation. The second approach consists in the absence of specific conditions of taxation in the presence of a standard individual income tax levied on a general basis. The third approach involves the formation in the construct of a number of taxes and special tax regimes of specific conditions for the taxation of the self-employed. At the end of the article, recommendations are given on the content of a special chapter of the Model Tax Code, taking into account the peculiarities of economic and social development, the state of tax administration, and the “tax” susceptibility of the population of the CIS countries. As an approach to taxation of the self-employed, it is proposed to apply the first one cited, based on the allocation of an independent category of payers.

The entrepreneur-salaried employee-associate

2019 ◽  
Vol 14 (4) ◽  
pp. 415-430
Author(s):  
Justine Ballon
Keyword(s):  
Action Research ◽  
Legal Status ◽  
Abductive Reasoning ◽  
Entrepreneurial Activity ◽  
Content Type ◽  
The Status ◽  
Autonomous Activity ◽  
Work Relationship ◽  
Cooperative Activity ◽  
Practical Implications

Purpose The increasing number of self-employed workers in France transforms the historical work relationship. In this perspective, the case of entrepreneurs who works in Business and Employment Cooperatives (BECs) with the status of entrepreneur–employee–associate is studied. They combine two legal status of self-employed and employee which were previously legally and institutionally separated. BECs question the forms of relationships governing production and labor. This paper aims to determine to what degree this combination of relationships improves the autonomy of entrepreneurs and reduces the risks of autonomous activity. Design/methodology/approach This qualitative action research combined with a pragmatic approach using abductive reasoning was carried out in three BECs. It is based on participant observations and interviews. Findings The results show that three types of relationships are embedded in the labor relations of cooperative activity: the entrepreneurial relationship, the employment relationship and the associate member relationship. This configuration contributes to achieving autonomy in the organization of labor and the reduction of risks linked to entrepreneurial activity. However, the complexity of the embedded relations, the persistence of asymmetry and the contrast between the rules of cooperatives and companies limit the ambition of BECs. Practical implications They determine the ability of BECs to invent appropriate mechanisms to empower their entrepreneur members. Originality/value This study combines an action research stance with a pluridisciplinary approach. It offers new perspectives for understanding the mutations that modes of production and labor mobilization are going through in a period of change toward a post-Fordist paradigm.

scholarly journals LABOUR PROTECTION FOR SELF-EMPLOYED WORKERS

Just Labour ◽  
1969 ◽  
Author(s):  
Judy Fudge
Keyword(s):  
Public Policy ◽  
Collective Bargaining ◽  
Social Insurance ◽  
The Self ◽  
Self Employment ◽  
Independent Contracting

Self-employed workers have an legal ambiguous status. Traditionally self-employment is equated with entrepreneurship and legally it is considered to be a form of independent contracting and thus outside the ambit of labour protection and collective bargaining laws. But the evidence suggests that most of the self-employed, especially those who do not employ other workers, are much more like employees than they are like entrepreneurs. Instead of attempting to draw a new line between employment and independent contracting for the purpose of determining the scope of labour protection, collective bargaining, and social insurance laws, all workers, including the self-employed, who depend on the sale of their capacity to work should be covered by these laws, unless there are compelling public policy reasons for a narrower definition.

scholarly journals PROBLEMS OF UNREGULATED POLITICAL STATUS OF TERRITORIES AS A FACTOR OF DEEPENING CONTRADICTIONS IN INTERNATIONAL RELATIONS

2021 ◽  
Vol 51 (2) ◽  
pp. 74-81
Author(s):  
Miroslav Dnistrianskyi ◽  
Galina Kopachinska ◽  
Nataliya Dnistrianska
Keyword(s):  
Legal Status ◽  
Political Conflict ◽  
The Self ◽  
Arab State ◽  
Political Status ◽  
Political Conflicts ◽  
The North ◽  
The Status ◽  
Border Conflicts ◽  
The Creation

All international conflicts regarding unregulated political status of territories, despite the variety of their types, can be united by the lack of legitimate power in different parts of the earth's surface or the desire to establish such power. In order to differentiate all the conflicts regarding international legal unregulated political status of the territories according to their origin the following types can be proposed: 1) conflicts that arose as a result of the forcible annexation of territories, the incorporation of which is not recognized by the international community; 2) conflicts that arose due to the creation of the self-proclaimed states in the territories controlled by the occupation regimes; 3) conflicts that arose due to the creation of the self-proclaimed states as the result of domestic crisis reasons, but with the participation of foreign policy factors; 4) conflicts over disputable border areas and islands; 5) conflicts regarding political claims to dependent countries under the control of other states; 6) latent conflicts over claims on land and water areas, which according to international conventions should not be extended to the sovereignty of any state; 7) the Middle East conflict due to non-compliance with the decision of the UN General Assembly of 1947 on the establishment of a sovereign Arab state. The conflict over the legal status of Palestine and the there solution of the so-called self-proclaimed states are the main issues of geopolitical controversy among the various types of conflicts. The conflict-generating potential regarding disputes over control independent countries is much smaller today. Interstate border disputes mostly concern the status of individual islands. In order to avoid new conflicts, the UN needs to strengthen the status of Antarctica and the areas adjacent to the North Pole, making them as a neutral demilitarized territory, which can not be extended to the sovereignty of individual states. The greatest concentration of conflicts regarding the international legal unregulated political status of the territories is connected with the contradictions in the collapse of the USSR and in thein completeness and disorder of decolonization. Thus, the resolution of territorial and political conflicts requires the UN Security Council and international law modernization and reform, paying much attention to the conditions and circumstances of state and political self-determination, as well as the realization of effective sanctions in the case of annexation of territories. Among the various types of conflicts related to the international legal unresolved political status of territories, the main nodes of geopolitical controversy are Russia's occupation of Crimea and part of Donetsk and the conflict over the state status of Palestine and resolving the problems of so-called self-proclaimed states. its influence in the post-Soviet space. Key words: territorial-political conflict, types of conflicts concerning international legal unregulated status of territories, self-proclaimed states, border conflicts, status of Antarctica and Arctic.

scholarly journals Formation and development trends of self-employment in the Republic of Kazakhstan: applied research

2020 ◽  
Vol 159 ◽  
pp. 06011
Author(s):  
Guliya Ilyashova ◽  
Dauren Turarov ◽  
Riza Murabildaeva ◽  
Aiman Batyr
Keyword(s):  
National Economy ◽  
Applied Research ◽  
Methodological Approach ◽  
The Self ◽  
Development Trends ◽  
Self Employment ◽  
Modern Economy ◽  
The Status ◽  
The Republic ◽  
Definition Of

A lot of the business learning a self-employed must do is actually unlearning many old husbands’ tales that are so often told to unsuspecting indies. Take, for instance, all the dire warnings and urgings to feel sorry for yourself because you are being shafted by the tax code. Oh, big, bad government — does not it give all the tax breaks to national corporations and employees! Moreover, poor little indie gets nothing but headaches and high taxes. Well, right now, as your New Year’s Resolution, throw out those old-fashioned ideas. Take charge. Learn. Pay less tax! Sure, the tax code is written for corporations and employees, not for you, a self-employed. Of course the big boys get advantages that are out of bounds for you. However, in a dynamically developing modern economy, self-employment has its advantages. The aim of the study is to identify criteria that allow defining self-employment among other types of employment, determining the status of self-employment in the national economy, disclosing forms of self-employment, and considering the factors and characteristics of the formation of self-employment in the modern economy of the Republic of Kazakhstan. The researchers propose a methodological approach to the definition of the self-employment concept.

scholarly journals Self-Employment: Innovation in the Regulation of Entrepreneurial Activity

2019 ◽  
Vol 8 (3) ◽  
pp. 7588-7591
Keyword(s):  
The Self ◽  
Entrepreneurial Activity ◽  
Federal Law ◽  
Self Employment ◽  
Legislative Framework ◽  
The Republic ◽  
The City

The article examines the question of the implementation of the Federal Law No. 422 "On Conducting an Experiment to Establish a Special Tax Regime "Tax on Professional Income" in the City of Federal Significance Moscow, the Moscow and Kaluga Regions, and in the Republic of Tatarstan (Tatarstan)". The authors considered the main prerequisites for the adoption of the Federal Law No. 422, and also analyzed the positive trends in the development of the entrepreneurial activity of the self-employed. The paper reveals deficiencies in the legislative framework for the activities of the self-employed population and formulates suggestions for improving the preferential tax regime for the self-employed category of citizens

scholarly journals Taxation of the Self‑employed in Poland and other EU Countries – a Comparative Analysis

2021 ◽  
Vol 24 (2) ◽  
pp. 69-85
Author(s):  
Anna Krajewska ◽  
Piotr Krajewski
Keyword(s):  
Social Security ◽  
The Self ◽  
Full Time ◽  
State Budget ◽  
Eu Countries ◽  
Social Security Fund ◽  
Self Employment ◽  
The Status ◽  
Security Fund ◽  
Employment Rates

The article aims to compare the taxation of the self‑employed in Poland and other EU countries. We show that, for years, Poland has been at the forefront of EU countries with the highest self‑employment rates. Our analysis indicates that many people in Poland chose the status of self‑employed, guided by tax optimization. Due to large differences in the burden of income tax and social security contributions of people working full‑time and choosing self‑employment, there are strong incentives to move from employment to fictitious self‑employment. Our study shows that this significantly affects the revenues of the state budget and social security fund in Poland.

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