Russian Freelance Market: analysis and modeling

In the context of the development of remote distributed work, the task of taxing freelancers has become relevant for the budgets of many countries. The processes of taxation of freelancers require modeling and forecasting of various situations, in particular, the dynamics of freelancers, their optimal taxation, and the search for stable points (situations). In the work, mathematical models for the study of such problems based on methods of analysis and synthesis, statistics, differential equations were built and studied. A system analysis of common approaches to pricing freelancers (hourly pay, project payment, prepayment, customer satisfaction, competence and income from the solution, work in resident mode) also was carried out. The first model is represented by a system of functional equations regarding the freelancer’s profit in his region or another region, as well as profit rates. The second model is based on the dynamics of taxation in the context of market saturation with freelancers. It can be used to determine the tax burden, the optimal tax rate. Model stability studies and test experiments, calculations were carried out. All offered models are quite flexible, which makes them practically applicable. This distinguishes them from the complex models which poorly for situational modeling.