Development of scientific and methodological approaches to the assessment of the share of "dependent" self-employment from the total number of NAP payers: financial aspect

Kustov Nikita Alekseevich Postgraduate student; Department of Accounting, Audit and Economic Analysis; Perm State National Research University 14 Kuibyshev str., Perm, 614000, Russia parolaks@yandex.ru Other publications by this author

Gorodilov Mikhail Anatol'evich Doctor of Economics Associate Professor; Department of Accounting, Auditing and Economic Analysis; Perm State National Research University 614000, Russia, Perm Krai, Perm, Kuibyshev St., 14 gorodilov59@yandex.ru Other publications by this author

introduction

The special tax regime "Professional Income Tax" (hereinafter referred to as the NAP), introduced by Federal Law No. 422—FZ dated November 27, 2018 "On Conducting an experiment to establish a special tax regime"^[1], has become a widespread institution. Launched in 2019 as a tax experiment, this regime initially aimed to create favorable conditions for the development of small and micro enterprises by registering the self-employed, offering them a minimal tax burden.

The observed stable positive dynamics of the growth in the number of NAP payers and the increase in tax revenues to the budget from the NAP, on the one hand, indicate the successful implementation of this tax experiment. Thus, as of October 31, 2024, 11,697,672 people were registered as NAP payers in the Russian Federation, according to the register of small and medium-sized businesses^[2]. Considering that the total number of workers aged 15-72 years in the Russian Federation as of December 31, 2023 is 75,930,384 people^[3], it can be noted that approximately one in 6 residents of the Russian Federation has chosen this tax regime for the purposes of organizing their business activities.

On the other hand, the popularity of this tax regime also leads to the active development of "dependent" (imaginary) self–employment, a form of relationship in which the NAP payer actually interacts with only one "employer" and the employment relationship is replaced by civil law in order solely to avoid taxation. In its letter dated November 11, 2024, No. AB-4-20/12835@, the Federal Tax Service warned taxpayers about the inadmissibility of abusing tax advantages by unjustifiably applying the preferential tax regime under investigation^[4].

In view of the above, the issue of determining the share of "dependent" self-employed in the structure of the total number of NAP payers is becoming increasingly relevant in order to determine not only the optimal level of tax burden, but also to address issues of social (including pension) provision, employment, benefits, etc.

The purpose of this work is to analyze approaches to assessing the share of "dependent" self-employment in Russia, as well as to develop a universal approach to assessing the share of "dependent" self-employed in the structure of the total volume of income tax payers. This study will also examine how different forms of dependence on customers or employers can affect the legal status, taxation, and social guarantees of the self-employed in Russia.

THEORETICAL FOUNDATIONS OF THE STUDY

The study of self-employment in the Russian Federation is an urgent area for modern Russian science, as this phenomenon affects economic, legal and social aspects. Zhirova G. V. in her research considers the self-employed as a new category of taxpayers contributing to an increase in regional budget revenues, which underlines their importance in the country's financial system ^[1]. Moiseev E. N. and Chiranov I. P. focus on the unique nature of the self-employed, defining them as pseudo-subjects of labor relations, since, according to the authors, they simultaneously perform the functions of employees and employers, violating the traditional boundaries of labor categories ^[2]. In turn, O. P. Chekmarev notes the heterogeneous composition of the group of self-employed, which makes their classification difficult, since their activities do not fit into the traditional framework of self-employment or hiring ^[3]. The work of Doroshenko S. V. is devoted to the influence of NAPS on the level of informal employment. In this study, the author uses econometric methods to analyze changes in the employment structure caused by the introduction of NAPS. However, based on the results of the analysis, the author comes to the conclusion that it is difficult and limited to accurately assess the impact of NAPS on the share of people employed in the informal sector ^[4].

In the context of the study of self-employment and platform employment, the work of Bychkov D. G., Grishina E. E., Feoktistova O. A. and Loktyukhina N. V., devoted to the analysis of profiles of these forms of employment in Russia, deserves attention. The main purpose of the study was to assess the socio-economic risks associated with such forms of work.

The authors identified the key characteristics of the self-employed and platform economy groups, including age, education level, income level, working hours, and other parameters. Based on the data obtained, it is concluded that self-employment and platform employment profiles can be effectively used to assess the risks associated with these types of employment.

In addition, the developed profiles can become the basis for making managerial decisions aimed at minimizing identified risks, such as social insecurity, income instability, and processing. This study highlights the importance of a comprehensive approach to studying the socio-economic aspects of new forms of employment and their impact on the labor market ^[5]. Such a variety of approaches to the study of self-employment demonstrates the importance of further scientific analysis of this phenomenon for the development of effective public policy and regulation.

Among the studies devoted to the topic of "dependent" self-employment abroad, the work of Two-year-old O. and Nikulin D. deserves attention, which analyzes the differences between "dependent" self-employed and hired workers. The study is based on data collected from 35 European countries. Based on the results of the analysis, the authors conclude that the highest probability of belonging to the category of "dependent" self-employed is typical for workers with low qualifications ^[6]. Durai T. conducted a study on the analysis of methods for determining the economic dependence of self-employed workers. In his work, the author proposed approaches to the development of protection mechanisms for this category of workers, and also justified the scope and nature of social and labor protection that they should be provided with ^[7]. T. Lakemann conducted a study analyzing the vulnerability of the "dependent" self-employed in Uganda, considering self-employment as a form of high-risk employment, which is often resorted to due to the lack of alternatives. Based on the results of the study, the author concludes that there is a need to review policy in this area, including a gradual reduction in the practice of "dependent" self-employment and its replacement with more stable forms of employment, such as self-employment ^[8].

Also noteworthy is the study by Bozzon R. and Murja A., devoted to the analysis of changes in the labor market and the transformation of labor relations, including the growth of new forms of self-employment. As a result of the analysis, the authors demonstrate how different indicators of dependence affect the perception of self-employment in various sectors of the economy. The work highlights the importance of these changes for understanding the transformation of labor relations within self-employment, as well as for defining the boundaries between traditional employment and self-employment ^[9]. Next, we note the work of M. Krajewski devoted to the analysis of the legal status of economically dependent self-employed in the context of Polish legislation on social security. In his work, the author proposes a concept according to which economically dependent self-employed are considered as an intermediate category between employees and traditionally self-employed persons ^[10]. Yerrabati S.'s research was devoted to the study of the nonlinear relationship between the level of self-employment and economic growth in the context of developing countries. The author concludes that it is necessary to develop a government policy aimed at stimulating self-employment and its implementation at the strategic level, since increasing the number of "high-quality" self-employment has a positive effect on economic growth in developing countries ^[11]. The problem of income differences between the "dependent" self-employed and employees in the European Union was analyzed by Panthea S. The researcher points to the lack of legal and social protection for the self-employed, as well as low incomes at the initial stage of business, which are the main reasons for the lower earnings of the majority of the self-employed compared to employees ^[12].

Based on the analysis of foreign studies, it can be concluded that the problem of "dependent" self-employment is considered in a complex in various aspects, including economic dependence, legal status and socio-economic risks. Research focuses on the need to develop protection mechanisms for the economically dependent self-employed, to take into account their characteristics in shaping social policy, as well as to review approaches to regulating such forms of employment.

The authors of this article also conducted research in the field of professional income tax (NAP) in the following areas: developing a strategic policy for the development and support of self-employment to stimulate regional business activity ^[13]; analyzing NAP as a preferential taxation system for individuals ^[14]; studying the impact of socio-economic indicators of the subjects of the Russian Federation included in the Volga Federal District (Volga Federal District), on the number of NAP payers ^[15]; testing of an integrated methodology for assessing the effectiveness of NAP using the example of the Volga Federal District ^[16].

In the context of the study of "dependent" self-employment, the work of L. V. Zaitseva deserves attention, in which a comparative analysis of various national approaches to labor regulation of this category of workers was carried out. In the course of the study, the author identified the potential risks associated with the deterioration of working conditions and employment of the "dependent" self-employed in the Russian Federation. Based on the data obtained, L. V. Zaitseva concludes that it is necessary to develop effective mechanisms of legal and social regulation to minimize negative consequences and ensure the sustainability of labor relations ^[17]. Serova A.V. in a study on the social and labor rights of the "dependent" self-employed, based on an analysis of foreign experience, came to the conclusion that the integration of the "dependent" self-employed into the social partnership system is one of the most effective approaches to ensuring their social and labor protection in conditions of insufficiently developed legal regulation ^[18]. It is also worth noting the work of Reznik G. A. and Korobkova N. A., in which the "dependent" self-employed are characterized as workers who are practically deprived of independence in professional activities and determining employment conditions. The authors emphasize the importance of identifying this category of the self-employed in order to develop an effective government policy aimed at regulating their activities in the context of the NAP ^[19].

Thus, based on the research conducted by various authors, it becomes obvious that there is a need to develop approaches to assessing the proportion of "dependent" self-employed among the total number of NAP payers. Such an analysis will not only make it possible to more accurately determine the scale of this category of workers, but will also become the basis for the formation of a targeted government policy aimed at improving their social and working conditions and increasing the sustainability of their employment.

THE RESULTS OF THE STUDY

The analysis of the number of "dependent" self-employed from the total number of NAP payers can be carried out using several methods that can be generalized into two groups: quantitative and qualitative. The methods proposed by the author, their characteristics, as well as an assessment of their practical feasibility (effectiveness) are presented in Table 1.

Table 1

Approaches to estimating the share of "dependent" self-employed out of the total number of NAP payers

Based on the analysis of approaches to estimating the proportion of "dependent" self-employed, the following conclusions can be drawn. Methods based on the use of digital platforms and the analysis of tax data have a high degree of efficiency due to the accuracy and accessibility of aggregated data. They allow an objective assessment of the degree of dependence of the self-employed on a single customer or a group of customers. Sociological research (surveys and questionnaires) and industry analysis, in turn, are important tools for obtaining high-quality data. These approaches allow us to take into account the subjective aspects of addiction, but their application requires significant resources, time, and a detailed study of the methodology, while the results of such an analysis may not have the properties of reliability.

Geographical analysis and studies of the income level and professions of the self-employed provide additional information, helping to identify regional and professional characteristics of dependence. However, these methods are limited by territorial or professional boundaries and do not always provide an opportunity to reliably disseminate research results to the entire general population. At the same time, the combined use of these methods makes it possible to significantly expand the analytical potential by integrating quantitative and qualitative data, as well as taking into account industry, regional and socio-economic specifics.

Thus, the most effective approach seems to be the use of a comprehensive methodology that includes both quantitative and qualitative methods of analysis, which allows us to obtain a multidimensional picture of the dependence of the self-employed and ensure a numerical value of the proportion of "dependent" self-employed from the total number of NAP payers at the required level.

Next, we will take a closer look at the use of the tax data analysis method to identify the substitution of labor relations with the NAP regime used by the Federal Tax Service in its work, which seems to be the most promising and scientifically sound approach, since it allows the use of systematic and quantitative risk assessment tools. The Federal Tax Service carries out detailed monitoring of transactions and income structures of NAP payers, identifying characteristic features that may indicate the actual existence of an employment relationship under the guise of civil law. This approach provides a high level of accuracy through automated data analysis, consideration of the structural specifics of financial flows, and analysis of interactions between NAP payers and their customers. The method is aimed at identifying the facts of abuse of the special tax regime, minimizing the risks of tax evasion on personal income and insurance premiums, as well as increasing the transparency and stability of the tax system. In Table 2, we will analyze the list of risk indicators evaluated by the Federal Tax Service to identify disguised labor relations.

Table 2

Analysis of FTS risk indicators to identify disguised labor relations

Author's note based on: The Federal Tax Service publishes a list of indicators for assessing the systemic risks of organizations when working with the self-employed // https://www.nalog.gov.ru/rn75/news/activities_fts/13723290 /?ysclid=m4nlh6qkde120588143 (accessed: 12/15/2024)

Based on the analysis, it can be concluded that the risk indicators characterizing the possible substitution of labor relations using the NAP regime are key criteria for analyzing the legality of the application of this tax regime. The main signs that raise doubts about the independence of NAP payers are such indicators as the duration and consistency of work with one organization, the presence of a single source of income, mass income registration and group transitions. These factors indicate the systemic nature of possible violations related to the organization of the work of NAP payers, who actually perform the functions of full-time employees.

Special attention should be paid to such indicators as the regularity of payments and the minimum number of full-time employees in the organization, which indicates possible schemes for minimizing the tax burden by employers. Such actions undermine the principles of fair taxation and protection of competition and can be accompanied by significant social risks, including the loss by employees of guarantees provided for by labor legislation, the economic basis for paying their pensions in the future, as well as a shortage of funds that would have been sent to the Social Fund of Russia from insurance contributions that actually could, but were not paid. employers aggressively apply tax schemes related to "dependent" self-employment (art. 54.1 of the Tax Code of the Russian Federation).

Thus, the analysis and application of these indicators are necessary to identify cases of substitution of labor relations and develop effective control measures aimed at preventing abuse in the application of the NAP regime. An integrated approach to assessing these criteria makes it possible to increase tax transparency and protect the interests of the state and bona fide taxpayers.

It is also proposed to supplement the group of risk indicators presented by the Federal Tax Service with such indicators as:

- fixing in the civil law contract the features inherent in the employment contract, for example, obligations to ensure working conditions, training or provision of a social package, which is typical for full-time employment, but not for civil law relations with the NAP payer;

- the use of the customer's resources by the self-employed, if the customer provides the self-employed with equipment, materials, office or industrial premises, or other resources for performing work, which may also signal the masking of the employment relationship.;

- compliance of the schedule and nature of work with generally accepted labor standards, through an analysis of the performance by the self-employed of the same functions that are usually assigned to full-time employees, including compliance with a standard work schedule, following customer instructions and participating in the corporate infrastructure;

- income comparable to the wages of full-time employees or industry averages, identified through a comparative analysis of the incomes of the self-employed with the salary level of employees of a similar profile in the customer company or the industry average.

Expanding the list of risk indicators with these criteria will improve the accuracy of the analysis results and the level of control over the fair use of the NAP regime. These indicators enhance the analytical tools of the tax authority, helping not only to identify possible violations, but also to minimize the risks of tax evasion and social obligations, which ultimately contributes to the development of a fair and sustainable tax system.

To identify additional indicators of the risk of masking labor relations, let us turn to the analysis of the judicial practice of arbitration courts of the Russian Federation in cases related to challenging decisions of tax authorities regarding non-payment of taxes and insurance premiums as a result of substitution of labor relations with civil law ones. Current court decisions issued in various subjects of the Russian Federation in cases no. A65-29708/2024, A35-6936/2023, A40 will be considered as examples.-102315/24–140–700 , A04-6954/2024. The content of these cases is reduced to the analysis of the results of tax audits, in which the substitution of labor relations among taxpayers who employ the self-employed using a special tax regime (NAP) was established. The basis for making court decisions in these processes was the identification of signs inherent in labor relations.

The identification of signs of an employment relationship in the framework of decisions on these court cases played a key role, as the courts determined the true nature of the relationship between the parties (customers and the self-employed) and established whether their interaction meets the criteria of labor legislation. The courts attributed to such signs: the personal nature of the work, subordination to internal labor regulations, systematic performance of labor functions, use of the employer's resources and receipt of regular remuneration.

The analysis of the cases under consideration also allows us to identify typical arguments of tax authorities used to prove the existence of an employment relationship, such as: setting a work schedule, control by the employer, the use of the organization's labor resources, as well as the existence of obligations to provide social guarantees. At the same time, taxpayers' position is often based only on the absence of formal employment contracts and the nature of the services provided, formalized by civil law contracts.

A review of modern judicial practice demonstrates the importance of a detailed assessment of factual circumstances, including an analysis of contracts, correspondence, financial documentation, witness statements and other evidence that allows us to establish a real relationship between the parties. Thus, the analysis of judicial practice on the issues of differentiation of labor and civil law relations also allows us to expand the list of risk indicators to identify "dependent" self-employed.

Based on the analysis of approaches to assessing the proportion of "dependent" self-employment among the total number of NAP payers, as well as the identified risk indicators, it is proposed to develop a universal approach to determine the proportion of "dependent" self-employment. This approach is based on a comprehensive analysis of the tax data of each NAP payer in conjunction with data on organizations that have civil relations with them in order to identify the presence of certain risk factors (the list of which may be expanded or clarified in the future). If a NAP payer is subject to two or more risk indicators, this may serve as a basis for concluding that he has a "dependent" status. Let's illustrate this approach to determining the proportion of "dependent" self-employed from the total number of NAP payers, consisting of four stages, in Fig. 1.

Fig. 1. An approach to determining the proportion of "dependent" self-employed from the total number of NAP payers. Comp. auth.

The proposed approach assumes a systematic movement in several stages, namely:

1) collection and systematization of data on NAP payers, including information on their types of activities, revenue volumes and characteristics of interaction with customer organizations;

2) analysis of indicators: the duration of interaction with one organization, the regularity of payments, the identity of functions performed by the self-employed with the labor functions of employees working on the basis of employment contracts, etc.;

3) comparing the data obtained with information about counterparties, including an analysis of their financial statements, cost structures, and primary documentation regulating civil law relations;

4) assessment of the degree of risk for each taxpayer based on the identified indicators. In cases where the risk exceeds a certain threshold (for example, the presence of two or more indicators), a conclusion is formed about the possible "dependence" of the self-employed. This, in turn, may become the basis for further inspections by the tax authorities in order to adjust the civil and, as a result, the tax and legal status of such relationships.

The application of this approach will not only allow for a more accurate assessment of the proportion of "dependent" self-employment, but also increase transparency and efficiency in regulating relations between NAP payers and organizations, minimizing the risks of tax evasion in the public sphere, as well as violations of labor and social legislation.

DISCUSSION OF THE RESULTS

The conducted research demonstrates the relevance of developing a universal approach to assess the proportion of "dependent" self-employment among NAP payers. Given the insufficient legal regulation of this category of taxpayers, the proposed approach provides a systematic and comprehensive analysis of their economic activities in order to identify indicators indicating a possible "dependent" status.

The importance of developing mechanisms for regulating non-standard forms of employment, including the activities of NAP payers, is confirmed by the results of a study by O. A. Kursova, who focuses on the need to ensure social protection for all employees, including self-employed citizens ^[20]. Her proposed approaches to regulating non-standard employment are aimed at minimizing social risks, which is of particular importance in the context of the growing popularity of self-employment and insufficient legal certainty of its status.

In this context, the work of T. V. Zhukova, analyzing the international experience of pension provision for the self-employed, including "dependent" self-employed in European countries, makes a significant contribution to understanding the peculiarities of adapting foreign approaches to Russian conditions. The author emphasizes the importance of taking into account the specifics of the interaction of NAP payers with customer organizations in order to develop effective social protection mechanisms ^[21].

Further development of this topic is presented in the study by Zhukova Yu. D. and Podmarkova A. S., who analyze the features of the non-labor participation of the self-employed in civil law relations. Their work proves that the self-employed, assuming all the risks of their business activities, differ from employees and are not subject to the guarantees provided by the Labor Code of the Russian Federation. The main features of the self-employed, such as willingness to work with an indefinite circle of people, independence from the employer and the autonomous definition of the mode of work, emphasize their unique legal status ^[22].

The results of the study indicate the need for a differentiated approach to regulating the legal status of the self-employed, which would take into account the balance between their freedom of entrepreneurial activity and protection from social and economic risks.

The proposed approach to assessing the share of "dependent" self-employment from the total number of NAP payers emphasizes the importance of identifying risks and integrating them into the overall context of labor market relations. In the context of the spread of self-employment and the growing number of civil law contracts that are used to circumvent labor and tax laws, this approach helps to increase the transparency of tax and labor relations, as well as equal taxation and protection of competition.

Thus, the implementation of the proposed approach can contribute not only to minimizing abuses in the field of self-employment, but also to forming the foundations for modernizing public law regulation in accordance with modern economic realities. The results obtained form the basis for further scientific research and the development of practical recommendations aimed at improving the effectiveness of public administration and public legal regulation of self-employment.

conclusion

The activities of the Federal Tax Service are aimed at identifying and suppressing cases of disguising labor relations as civil law with the use of a special tax regime NAP. To increase the effectiveness of such activities, it is advisable to develop tools for assessing the proportion of "dependent" self-employed among all NAP payers in relation to industries, types of economic activity and other functional and structural groups. The data obtained can become the basis for adjusting legislative policy aimed at preventing tax abuse, protecting competition and strengthening social justice.

The identification of the proportion of "dependent" self-employed contributes to the creation of a more transparent tax system, allowing the Federal Tax Service to adapt mechanisms for monitoring compliance with the conditions for the application of NAPS, one of which is the integrity of participants in tax relations (art. 54.1 of the Tax Code). This, in turn, minimizes the risks of tax evasion and insurance premiums, as well as increases the stability of the tax base. In addition, such work creates prerequisites for improving tax legislation, including the possible introduction of additional criteria and mechanisms for distinguishing civil and labor relations, which contributes to the implementation of the most important principle of taxation - legal certainty as an attribute of tax relations ^[23].

A scientifically based adjustment of tax policy and the introduction into practice of methods based on the analysis of integrated data will ensure the use of the NAP regime solely as a tool to support individual entrepreneurial activity, while avoiding the disguise of labor relations. This will help maintain a balance between stimulating the economic activity of self-employed citizens and ensuring compliance with tax and social obligations, as well as healthy competition. Thus, the results of the conducted research in this area not only reduce the risk of abuse in the tax, public and legal sphere, but also contribute to the sustainable development of the tax regime, increasing its effectiveness and social significance.

^[1] Federal Law No. 422-FZ dated 11/27/2018 "On conducting an experiment to establish a special tax regime "Professional Income Tax".

^[2] [Electronic resource] URL: https://rmsp.nalog.ru/statistics2.html The official website of the Federal Tax Service of Russia/Unified Register of Small and medium-sized Businesses/ (accessed: 11/15/2024)

^[3] [Electronic resource] URL: https://rosstat.gov.ru/folder/12781 Official website of the Federal State Statistics Service/Number of workers aged 15-72 years in the subjects of the Russian Federation (accessed: 11/15/2024)

^[4] On cooperation with taxpayers of professional income tax in the framework of entrepreneurial activity: Letter from the Federal Tax Service dated November 11, 2024 No. AB-4-20/12835@ // [Electronic resource] SPS "ConsultantPlus" (accessed: 12/15/2024).