Brushkova L.A. Shadow employment of the self-employed in Russia: socio-economic aspect. The Eurasian Scientific Journal. 2025;17(s4): 34FAVN425. Available at: https: ...

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Abstract

The article is devoted to the analysis of the phenomenon of shadow employment of the self-employed in the Russian Federation in the context of the transformation of the domestic labor market and large-scale development of the informal sector of the economy. The paper presents a conceptualization of the concept of shadow employment, identifies specific features of the functioning of the self-employed in the informal sector of the Russian economy, and analyzes the socio-economic consequences of this phenomenon for macroeconomic stability and national security of the state. The author reveals the paradoxical nature of self-employment as a form of legalization of shadow activities while maintaining a significant segment of informal employment among this category of workers. The analysis shows that the introduction of the tax regime on professional income contributed to the withdrawal of only half of the self-employed from the «shadow», while the rest are new participants in the informal economy. The article provides a detailed study of the socio-economic consequences of shadow employment of the self-employed, including the negative impact on the budget system through lost tax revenues, distortion of the competitive environment, reduced social protection of workers and undermining the principles of social justice. Particular attention is paid to the analysis of institutional factors that contribute to the preservation of the shadow segment among the self-employed, including a high tax burden in alternative regimes, administrative barriers, insufficient development of digital infrastructure and low trust in government institutions. The results of the study emphasize the need for an integrated approach to solving the problem of shadow employment of the self-employed, including improving tax administration, developing digital platforms for doing business, increasing social guarantees for the self-employed and strengthening interdepartmental cooperation in the field of combating the informal economy. The practical significance of the work lies in the fact that, based on the analysis, scientifically based recommendations can be proposed for optimizing state policy in the field of regulating self-employment and reducing the scale of the shadow sector of the Russian economy