Features of legal regulation of the activities of self-employed individuals

This study is dedicated to the analysis of the legal status of self-employed citizens in the Russian Federation engaged in entrepreneurial activities under the special tax regime "Tax on Professional Income." The article analyzes the applicability of special norms regulating entrepreneurial activities to public relations involving self-employed citizens, considering the mechanisms for including self-employed individuals within the scope of these norms—both through direct mention and by excluding the requirements for a specific legal status. One of the main issues examined in the article is the dual perception of the legal status of self-employed individuals: on one hand, they are entrepreneurs, as confirmed by legislation; on the other hand, their activities are often so small-scale that they may resemble non-commercial activities. The article analyzes legislative changes and justifies the need for a differentiated approach to the application of certain norms of entrepreneurial law to the self-employed. The methodology of the study consists of general scientific and special scientific methods of knowledge. Dialectical, logical, formal-legal, legal-dogmatic, hermeneutic methods of research, and the method of interpretation of legal norms have been employed in the research. The scientific novelty of the research lies in the comprehensive analysis of the legal status of self-employed citizens in Russia, taking into account the contradictions between their actual entrepreneurial activities and the lack of direct legislative recognition of this status. The study goes beyond a mere description of the current legislation by analyzing the problems arising in the application of certain norms of civil law to self-employed citizens. Special attention is paid to the need for a cautious approach in regulating the activities of the self-employed, firstly, considering the existing normative restrictions on their activities under the tax on professional income, and secondly, evaluating the scope of the self-employed’s activities that do not allow full participation in certain types of economic relations. The conclusions of the study demonstrate the necessity for legislative changes aimed at clarifying the legal status of the self-employed and eliminating existing gaps. Particular emphasis is placed on a differentiated approach to the application of bankruptcy norms that take into account the specifics of the self-employed’s activities and minimize negative consequences for the economic environment. The proposed changes are aimed at strengthening trust in the self-employed as entrepreneurs and enhancing the effectiveness of regulation for this category of citizens.