Self-Employment for Students: Realities and Prospects of Development in the Modern Economy

Relevance. The emergence of self-employment in the economic system of Russia undoubtedly has a significant role, as evidenced by the experiment of 2019. This experiment on the introduction of a tax on professional income has acquired special significance, showing a high increase in the number of taxpayers. The expansion of formal employment contributes to the development of entrepreneurship of small and medium-sized business entities, which in general gives impetus to the acceleration of socio-economic development of the regions of Russia. The relevance of the chosen topic is due to the fact that everyone should fully know their own capabilities and rights to use resources as a source of profit. Thus, the article analyzes the process of forming the legal status of a self-employed citizen.
The purpose of this work is to assess the issue of students acquiring self-employed status.
Objectives: based on the analysis of psychological and pedagogical literature, to consider the concept of "selfemployed"; to reveal the advantages and disadvantages, privileges and opportunities of this status for students; to identify the essence and highlight the main distinctive components; to reveal the activities of self-employed students; to analyze the statistical data of the subjects of the Russian Federation.
Methodology. In the process of studying the issue of acquiring the status of self-employed, methods of logical, comparative, statistical analysis, classification, generalization, theoretical analysis of scientific and methodological literature, economic and statistical methods were used.
The results of the study show that the growth of the self-employed does not decrease the pace. Although the status of self-employed has a large number of positive characteristics for students, however, many young people are not fully informed about the new tax regime.
The conclusion based on the results of the study indicates that currently self-employment provides ample opportunities for those who want to try their hand at entrepreneurship. This is a great way to successfully monetize unique abilities, hobbies, invaluable experience and favorite hobbies.

1. Strakhova V. D., Bochkareva Yu. V. Samozanyatost' i nesovershennoletnie [Self-employment and minors]. Yunyi uchenyi = Young Scientist, 2022, no. 4 (56), pp. 40-51.

2. Varlamova A. V. Trudovaya zanyatost' studentov kak sotsial'naya problema [Labor employment of students as a social problem]. Servis v Rossii i za rubezhom = Service in Russia and Abroad, 2016, vol. 10, no. 6(67) pp. 63-75.

3. Episheva K. V., Kryzhanovskaya O. A. [Employment and employment of young specialists in the labor market]. Pokolenie budushchego: Vzglyad molodykh uchenykh ‒ 2015. Sbornik nauchnykh statei IV Mezhdunarodnoi molodezhnoi nauchnoi konferentsii [Generation of the future: The view of young scientists ‒ 2015. Collection of scientific articles of the IV International Youth Scientific Conference]. Kursk, Universitetskaya kniga Publ., 2015, pp. 117-120. (In Russ.)

4. Leontiev E. D., Kryzhanovskaya O. A., Larina O. G. Sotsial'no-ekonomicheskie riski tsifrovoi transformatsii sfery truda [Socio-economic risks of digital transformation of the sphere of labor]. Izvestiya Yugo-Zapadnogo gosudarstvennogo universiteta. Seriya: Ekonomika. Sotsiologiya. Menedzhment = Proceedings of the Southwest State University. Series: Economics, Sociology and Management, 2020, vol. 10, no. 6, pp. 140-151.

5. Vertakova Yu. V., Polozhentseva Yu. S. Formirovanie i ispol'zovanie trudovogo potentsiala regiona [Formation and use of the labor potential of the region]. Kursk, Southwest State University Publ., 2011. 196 p.

6. Motrenko D. V., Kryzhanovskaya O. A. [The problem of unemployment: measures of state policy to reduce the unemployment rate in Russia]. Fundamental'nye i prikladnye issledovaniya v oblasti ekonomiki i finansov. Materialy i doklady III Mezhdunarodnoi nauchno-prakticheskoi konferentsii [Fundamental and applied research in economics and finance. Materials and reports of the III International Scientific and Practical Conference]; ed. by O. A. Stroeva. Orel, Central Russian Institute of Management ‒ branch of RANEPA Publ., 2017, pt. 1, pp. 178-180. (In Russ.)

7. Baranov I. V., Zakharova T. V., Armanshina G. R., eds. Problemy ekonomiki i upravleniya predpriyatiyami, otraslyami, kompleksami [Problems of economics and management of enterprises, industries, complexes]; ed. by S. V. Shmanev. Orel, Publishing House of the Orel State Institute of Economics and Trade Publ., 2011. 295 p.

8. Lukyanchikova D. S., Nepochatykh O. Yu., Posentseva Yu. S. [Problems of state employment policy and employment prospects for young specialists]. Issledovanie innovatsionnogo potentsiala obshchestva i formirovanie napravlenii ego strategicheskogo razvitiya. Sbornik nauchnykh statei VIII Vserossiiskoi nauchno-prakticheskoi konferentsii s mezhdunarodnym uchastiem, Kursk, 28–29 dekabrya 2018 goda [Research of innovative potential of society and formation of directions of its strategic development. Collection of scientific articles of the VIII All-Russian Scientific and practical conference with international participation, Kursk, December 28-29, 2018]. Kursk, Universitetskaya kniga Publ., 2018, vol. 2, pp. 198-202. (In Russ.)

9. Lygina N. I., Timofeeva S. A. Otsenka effektivnosti ispol'zovaniya trudovogo potentsiala v sotsial'no-orientirovannoi ekonomike [Evaluation of the effectiveness of the use of labor potential in a socially oriented economy]. Vestnik OrelGIET = Vestnik OrelGIET, 2013, no. 4(26), pp. 3-7.

10. Postnikova E. M., Bessonova E. A. Sodeistvie zanyatosti naseleniya: soputstvuyushchie riski i instrumenty gosudarstvennogo regulirovaniya na regional'nom urovne [Employment promotion: concomitant risks and instruments of state regulation at the regional level]. Izvestiya Yugo-Zapadnogo gosudarstvennogo universiteta. Seriya: Ekonomika. Sotsiologiya. Menedzhment = Proceedings of the Southwest State University. Series: Economics, Sociology and Management, 2022, vol. 12, no. 5, pp. 78-87.

11. Bessonova E. A., Postnikova E. M. [Youth unemployment in the labor market and in the socioeconomic system of the region]. Vyzovy sovremennosti i strategii razvitiya obshchestva v usloviyakh novoi real'nosti. Sbornik materialov XVII Mezhdunarodnoi nauchno-prakticheskoi konferentsii, Moskva, 25 maya 2023 goda [Challenges of modernity and strategies for the development of society in a new reality. A collection of materials of the XVII International Scientific and Practical Conference, Moscow, May 25, 2023]. Moscow, ALEF Publ., 2023, pp. 238-241. (In Russ.)

12. Kuzbozhev E. N., Ryabtseva I. F. Progress i proizvoditel'nost' truda [Progress and labor productivity]. Moscow, INFRA-M Scientific Publishing Center Publ., 2016. 174 p.

13. Mathison A. V. Samozanyatost' [Self-employment]. Moscow, Author Publ., 2022. 35 p.

14. Kakie vidy podderzhki mogut poluchit' samozanyatye 2023 g. [What types of support can the self-employed receive in 2023]. Available at: https://www.openbusiness.ru/biz/business/kakie-vidypodderzhki-mogut-poluchit-samozanyatye/. (accessed 29.05.2023)

15. Lesovskaya M. I. Dilemma legalizatsii samozanyatykh [The dilemma of legalizing the selfemployed]. Sotsial'no ekonomicheskii i gumanitarnyi zhurnal Krasnoyarskogo GAU = Socio-Economic and Humanitarian Journal of the Krasnoyarsk State Agrarian University, 2019, no. 1 (11), pp. 94-108.

16. Reshetnikov O. V. Pokolenie Z i nedalekoe budushchee rynka truda [Generation Z and the near future of the labor market]. Shkol'nye teorii = School Theories, 2014, no. 1, pp. 58-71.

17. Kak bystro oformit' samozanyatost'. Poshagovaya instruktsiya [How to quickly register selfemployment. Step-by-step instructions]. RBK [RBC]. Available at: https://www.rbc.ru/life/news/639c44699a7947aff65f723a#contents-p1. (accessed 29.05.2023)

18. Statistika dlya natsional'nogo proekta "Maloe i srednee predprinimatel'stvo i podderzhka individual'noi predprinimatel'skoi initsiativy" [Statistics for the national project "Small and medium-sized entrepreneurship and support for individual entrepreneurial initiative"]. Federal'naya nalogovaya sluzhba [Federal Tax Service]. Available at: https://rmsp.nalog.ru/statistics2.html. (accessed 29.04.2023)

19. Trevozhnye simptomy rastushchei zanyatosti [Alarming symptoms of growing employment]. RBK [RBC]. Available at: https://www.rbc.ru/newspaper. (accessed 09.05.2023)

20. Tryashchenko Yu. Entsiklopediya samozanyatykh [Encyclopedia of the self-employed]. Moscow, Author Publ., 2021. 53 p.