This study focuses on dependent self-employment, which covers a situation where a person works for the same employer as a typical worker while on a self-employment contractual basis, i.e., without a traditional employment contract and without certain rights granted to "regular" employees. The research exploits the individual-level dataset of 35 European countries extracted from the 2017 edition of the European Labour Force Survey...

The main goal of this article is to advance the emergent research on tax evasion in Poland in the form of false self-employment (FSE), in particular to identify its causes. The dependent character of some self-employed workers is a big problem in the Polish economy, which has been completely unexplored because of the lack of available data. In this article, we use data from a survey of Polish companies. Our empirical results show...

It is believed that automatization and technological changes will be the main drivers of work in the future. At the same time, there is a growing discussion about new forms of employment, such as self-employment. It may be either perceived as a chance for empowerment, through creating new job opportunities, that were not reachable previously, or as precarious work, with less stability, higher risk, and uncertain income. The main...

Azerbaijan has a population of more than 10 million, of which women accounted for 50% in 2020. At the same time, 93% of Azerbaijan’s citizens describe themselves as Muslims. Since the beginning of independence, Azerbaijan has been a secular state by virtue of Article 48 of the Constitution, which guarantees the freedom of worship, choice, or non-practice of religion and the freedom of...