Subject The article considers the self-employed people in Russia as a category of potential taxpayers and it deals with the problems of bringing them out of the shadow economy. Objectives The article aims to analyze the main problems of self-employed workers' tax evasion and determine the ways to solve them. The study identifies the current trends in the employment structure in Russia. Methods The work uses the methods of dynamic, factor, and systems analyses. Results The article reveals the key problems that create favorable conditions for the shadow economy growth. It proposes economic, legal, and technological measures to solve these problems. Conclusions and Relevance The article provides relevant recommendations on the issues aimed at reducing the transaction costs of self-employed persons when paying taxes and on finalizing the Russian legislation. The results of the research can be used to elaborate legislative and organizational-technical measures to create conditions for taxation of the self-employed population.
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