Objective Attributes of Introduction of the ‘Self-Employed Citizen’ Term in the Legal Sphere

This article discusses the objective reasons for the introduction of the term “selfemployed citizen” into legal circulation in order to unify and update existing legal norms. The growing popularity of the special taxation regime highlights the rational need to single out self-employed citizens and their legal status against the background of other business entities. Currently, there is no fixed concept of such a term as “selfemployed citizen” in the legal field, which indicates the incompleteness of the content of regulatory documents, insufficient regulation of the activities of citizens using a special tax regime and insufficient clarity in determining the subjects entitled to apply the introduced tax regime.