Development of Self-Employed Institution in Kazakhstan and Russia

<p><span dir="ltr">Aim and tasks.</span> <span dir="ltr">To consider the institutions of the self-employed in Kazakhstan and Russia, to identify</span><br><span dir="ltr">the difficulties of their functioning. To study the essence of the concepts of “self-employment”</span><br><span dir="ltr">and “self-employed” through the prism of the legislation of Kazakhstan and Russia; to consider the</span><br><span dir="ltr">evolution of the development of self-employed institutions in Kazakhstan and Russia; to analyze the features of the functioning of self-employment institutions in Kazakhstan and Russia and to<br>determine the difficulties of their functioning. Methods. To study the institutions of self-employment<br>and their development in Kazakhstan and Russia, the historical and legal method was used; to identify<br>the general and specific in the functioning of self-employment institutions in Kazakhstan and Russia,<br>a comparative analysis was used. Results. The stages of development of self-employment institutions<br>in Kazakhstan and Russia are considered. The characteristics of self-employment institutions in<br>Kazakhstan and Russia are revealed. The features of tax regulation of the self-employed are analyzed.<br>The difficulties of functioning of self-employment institutions in Kazakhstan and Russia are shown.<br>Conclusions. The imperfection of approaches to regulating the activities of the self-employed in<br>Kazakhstan and Russia is shown. Among the difficulties identified are: weak social protection of<br>the self-employed, the preservation of informal self-employment, precarization of the labor of the<br>self-employed, a low level of harmonization of tax legislation in relation to the self-employed, weak<br>protection of the social rights of labor migrants.</span></p>