Abstract: The subject of this research is the legal status of natural persons conducting business activity without state registration as individual entrepreneurs (the so-called self-employed), which is in the process of establishment. The author analyzes the recent amendments in the Civil Code of the Russian Federation and the Tax Code of the Russian Federation that regulate as a separate form of entrepreneurship the income-producing activity of such citizens. The article examines the various points of view of the Russian scholars regarding the “actual entrepreneurship” as a phenomenon of legal reality. The results of research demonstrate that the group of natural persons that exercise their activity without the state registration as an individual entrepreneur must be distinguished among the subjects of business activity. The named group, in turn, divides into two subgroups: 1) natural persons that are not registered as individual entrepreneurs contrary to law; 2) natural persons that conduct legitimate business, not being registered as individual entrepreneurs. The legislative work on establishment of legal regime for the second subgroup is not yet completed. In terms of selecting an appropriate regulatory strategy, the author makes recommendations to take the supportive and stimulatory measures of the civil legal and financial legal character, as well as the measures of administrative legal enforcement.

Abstract: The subject of this research is the legal status of natural persons conducting business activity without state registration as individual entrepreneurs (the so-called self-employed), which is in the process of establishment. The author analyzes the recent amendments in the Civil Code of the Russian Federation and the Tax Code of the Russian Federation that regulate as a separate form of entrepreneurship the income-producing activity of such citizens. The article examines the various points of view of the Russian scholars regarding the “actual entrepreneurship” as a phenomenon of legal reality. The results of research demonstrate that the group of natural persons that exercise their activity without the state registration as an individual entrepreneur must be distinguished among the subjects of business activity. The named group, in turn, divides into two subgroups: 1) natural persons that are not registered as individual entrepreneurs contrary to law; 2) natural persons that conduct legitimate business, not being registered as individual entrepreneurs. The legislative work on establishment of legal regime for the second subgroup is not yet completed. In terms of selecting an appropriate regulatory strategy, the author makes recommendations to take the supportive and stimulatory measures of the civil legal and financial legal character, as well as the measures of administrative legal enforcement.