SUMMARY
This article focuses on the problem of identification, determination and management the results of the activities of self-employed citizens. People become self-employed either intentionally because they leave work and improve the welfare on their own or because of the lack of money, low wages, and constant price increase. This is just a little list of reasons why people are seeking secondary earnings. The decision to legalize self-employment and on income tax registration of them had become necessary because the government of the Russian Federation intended to include self-employment in the legitimate economic system and increase confidence in tax audit and in question about source of income which is not subject to tax. ‘Self-employed person’ is not too far removed from ‘entrepreneur’, according to foreign study. That is why there is not a clear separation between these words. However, entrepreneur is most often considered as a person who desires to develop own business and has to invest a lot in the early stages. ‘Self-employed’ is a person who plans to work independently without recruitment and any transactions not only in the early stages but thereafter. There is a well-argued conclusion that innovation of the Russian Ministry of Finance is aimed at primarily increase in fees. It remains to be seen if this novation will improve the situation for self-employed persons.