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Abstract <p>This article examines the impact of the special tax regime for the self-employed (professional income tax) in 2019–2024. The objective of the study is to assess the scale and structural features of the self-employment regime. For the first time, anonymized tax data on each self-employed individual provided by the Federal Tax Service of Russia was used for the analysis. It has been shown that, despite the rapid development of the regime, self-employment is of limited significance on the scale of the entire economy, and the number of its active participants is several times smaller than the number of registered ones. It has been established that among the self-employed there are no predominantly numerical groups, and their structure is characterized by heterogeneity. It was found that the self-employed experience high income differentiation with a relatively low average income. The results can be used to develop proposals and make management decisions regarding the further development of the self-employment regime.</p>

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Self-Employment in Russia: Scale, Homogeneity, and Income Distribution1

  • 期刊论文

  • 发表日期：

    2026年7月20日

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  • V. V. Potapenko,
  • A. O. Mironovich,
  • K. M. Nikitin,
  • D. M. Ksenofontov

摘要

Abstract

This article examines the impact of the special tax regime for the self-employed (professional income tax) in 2019–2024. The objective of the study is to assess the scale and structural features of the self-employment regime. For the first time, anonymized tax data on each self-employed individual provided by the Federal Tax Service of Russia was used for the analysis. It has been shown that, despite the rapid development of the regime, self-employment is of limited significance on the scale of the entire economy, and the number of its active participants is several times smaller than the number of registered ones. It has been established that among the self-employed there are no predominantly numerical groups, and their structure is characterized by heterogeneity. It was found that the self-employed experience high income differentiation with a relatively low average income. The results can be used to develop proposals and make management decisions regarding the further development of the self-employment regime.