Self-Employed Citizens: Status and Financial Support

Among small business representatives, self-employed citizens, a special tax regime remains relevant -the Professional Income Tax (PIT), which provides ease of use: simplified tax registration, automatic formation of the tax base, and exemption from tax reporting.This article examines the particular status of self-employed citizens as part of the precariat, characterized not as a class but as a "social layer" lacking stable employment, social guarantees, and professional development.This limits their ability to plan for the future and disconnects them from societal engagement, which hinders the state from creating the most effective conditions for their business success.The author proposes defining a list of professions eligible for PIT that require high qualifications and whose services and developments contribute to economic growth.Consequently, it is necessary to clarify the nature and effectiveness of government-provided financial support measures: preferential loans, social contracts, subsidies, and grants.It is suggested that financial support for the self-employed be based on the real needs of the state and consumers in specific business areas, with subsequent monitoring and efficiency assessment of fund usage.