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The article analyzes the intermediate results of the experiment to establish a special tax regime for the self-employed in the Russian Federation, justifies the timeliness of measures to support self-employed citizens in a pandemic. The prospects for the legalization of self-employment are considered, taking into account the development of new flexible forms of work.doi:10.34773/eu.2020.4.30 fatcat:2mfs6k7fgbb3dfro565dynxrzu