Pašnodarbinātības sociāli ekonomiskie aspekti = Socio-economic aspects of self-smployment : promocijas darbs zinātnes doktora grāda zinātnes doktore (Ph.D.) sociālajās zinātnēs iegūšanai

The hypothesis of the doctoral thesis – by evaluating the factors that affect the socio-economic environment of self-employment in Latvia, measures and scenarios that promote the development of self-employment can be more effectively created. The aim of the research is to develop and evaluate scenarios for the development of self-employment in Latvia by analysing the factors affecting the socio-economic environment of self-employment in Latvia. The tasks implemented to achieve the aim of the research: 1) to describe self-employment as a type of business from the point of view of the theories of economic sciences; 2) to evaluate the legal regulation of the economic activity of self-employed persons, clarifying the problematic aspects; 3) to study the development trends of self-employment in Latvia and EU Member States; 4) to analyse tax and accounting procedures and problematic aspects of self-employed persons; 5) to find out the promoting and inhibiting factors of the socio-economic environment of self-employment; 6) to develop scenarios and proposals for improving the socio-economic environment of the self-employed. The research is structured in four chapters with subchapters to achieve the aim of the research. The first chapter of the paper views the theoretical basis of self-employment. Self-employment is viewed from the point of view of business theories. The legal regulation of self-employment in Latvia and EU Member States is reviewed. The signs by which fake self-employment can be identified are determined. The role of fake self-employment in EU Member States is discussed. The monographic method, abstract-logical method, theoretical and legal framework analysis were used for the development of the chapter. The second chapter examines the development trends of the self-employed in Latvia and EU Member States, determining a statistical portrait of self-employment. New development trends of the self-employed in Latvia and EU Member States are reflected. The statistical research method and econometric methods – Kruskal–Wallis test, hypothesis testing, and Pearson’s correlation coefficient, forecasting method are used for the development of this chapter. The third chapter presents the grouped socio-economic factors using the PEST analysis method. Deficiencies in bookkeeping of self-employed persons are examined. The tax payment regimes of self-employed persons and the problematic aspects of their state social insurance contributions have been evaluated. Research of the documentary base and institutional system was carried out using the monographic method. In the fourth chapter, the grouping of EU Member States into clusters is carried out to find an EU Member State whose self-employed tax model could be considered suitable for Latvia. The Danish self-employed persons’ tax records were examined, with the aim of borrowing the elements of self-employed persons’ tax payment. Facilitating and inhibiting factors of the socio-economic environment of self-employed persons in Latvia were evaluated, attracting experts in the field of self-employment. Proposals for improving the tax and accounting system have been developed, and two new possible scenarios for improving the socio-economic environment of self-employed persons have been developed. The expert survey method, the scenario method, and the hierarchy analysis method were used for the development of this chapter. The main conclusions, formulation of problems and their solutions as well as final opinions are included in the conclusion of the paper. The doctoral thesis consists of 140 pages, 35 tables and 25 figures. There are 242 sources of laws, legal regulatory documents, special scientific literature used as references, including 184 in foreign languages.