The Impact of the Coronavirus Pandemic on Tax Receipts from Self-Employed Citizens in the Russian Federation

The coronavirus pandemic has affected all the economies throughout the world, including tax revenues from economic entities. The purpose of this research was to study the development of self-employment in Russia and foreign countries during the spread of a new coronavirus infection and to assess tax revenues from the self-employed to the budget system of the Russian Federation during this period. Within the framework of this research, various approaches to the status of a self-employed person are considered. It has been established that there is currently no single approach to interpreting selfemployment either in the scientific community or in the explanations of various government agencies. Based on statistics from the International Labour Organization, it was found that the scope of selfemployment in the world in connection with the coronavirus pandemic has not changed significantly, and in some countries has even increased, due to the search for additional sources of income by the self-employed, especially in low-income countries (Africa, India). The impact of the pandemic on the income level of the self-employed, the development of certain types of activities in this segment of employment, the turnover of payments made in favor of persons of liberal professions has been established. Despite the fact that the activities of the self-employed in Russia have suffered less from the coronavirus pandemic (unlike foreign countries), the contribution to the budget system of our country from this segment of employment falls below the most pessimistic forecasts. It is concluded that the self-employment segment has a powerful potential for development and is able to provide considerable tax revenues to the budget system of Russia.