Development of scientific and methodological approaches to the assessment of the share of "dependent" self-employment from the total number of NAP payers: financial aspect

The growing popularity of the special tax regime for professional income tax (hereinafter – NAP) has led to the urgency of studying the phenomenon of "dependent" self—employment, a form of labor relations in which the NAP payer mainly interacts with one "employer", which leads to the substitution of civil law labor relations in order to minimize tax obligations.The purpose of the study is to analyze existing approaches to assessing the share of "dependent" self-employment in Russia and to develop a universal methodology for determining it in the structure of NPD payers. The article discusses various approaches to assessment, including sociological research, analysis of the distribution of the self-employed by industry, the study of tax data and other methods. The analysis of risk indicators used by the Federal Tax Service (hereinafter referred to as the FTS) to identify disguised labor relations has been carried out, and it has also been proposed to supplement this list with new risk indicators. Based on the data obtained, a comprehensive systematic approach has been developed that allows not only to more accurately assess the proportion of "dependent" self-employment, but also to increase transparency and efficiency in regulating relations between NAP payers and organizations. Identifying the proportion of "dependent" self-employed is a prerequisite for creating a more transparent tax system, allowing the Federal Tax Service to adapt the mechanisms for monitoring compliance with the conditions of application of the NAP. The results obtained form the basis for further scientific research and the development of practical recommendations aimed at improving the effectiveness of public administration and public legal regulation of self-employment.