Development of Self-Employed Institution in Kazakhstan and Russia
https://doi.org/10.22394/2073-2929-2025-01-44-55
EDN: JSDTUC
Abstract
Aim and tasks. To consider the institutions of the self-employed in Kazakhstan and Russia, to identify the difficulties of their functioning. To study the essence of the concepts of “self-employment” and “self-employed” through the prism of the legislation of Kazakhstan and Russia; to consider the 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 determine the difficulties of their functioning.
Methods. To study the institutions of self-employment and their development in Kazakhstan and Russia, the historical and legal method was used; to identify the general and specific in the functioning of self-employment institutions in Kazakhstan and Russia, a comparative analysis was used.
Results. The stages of development of self-employment institutions in Kazakhstan and Russia are considered. The characteristics of self-employment institutions in Kazakhstan and Russia are revealed. The features of tax regulation of the self-employed are analyzed. The difficulties of functioning of self-employment institutions in Kazakhstan and Russia are shown.
Conclusions. The imperfection of approaches to regulating the activities of the self-employed in Kazakhstan and Russia is shown. Among the difficulties identified are: weak social protection of the self-employed, the preservation of informal self-employment, precarization of the labor of the self-employed, a low level of harmonization of tax legislation in relation to the self-employed, weak protection of the social rights of labor migrants.
About the Authors
V. V. MoseikoRussian Federation
Victoria V. Moseiko, Associate Professor of the University, PhD in Economics, Associate Professor
Kaliningrad
V. S. Golovatskaja
Russian Federation
Varvara S. Golovatskaja, Student
Kaliningrad
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Review
For citations:
Moseiko V.V., Golovatskaja V.S. Development of Self-Employed Institution in Kazakhstan and Russia. EURASIAN INTEGRATION: economics, law, politics. 2025;19(1):44-55. (In Russ.) https://doi.org/10.22394/2073-2929-2025-01-44-55. EDN: JSDTUC