Usanova V.A. Peculiarities of the Realization of the Right to Engage in Entrepreneurial Activity by Minors
DOI: https://doi.org/10.15688/lc.jvolsu.2022.1.22
Victoria A. Usanova, Candidate of Sciences (Jurisprudence), Associate Professor, Head of Department of Financial and Business Law, Volgograd Institute of Management, Branch of the Russian Presidential Academy of National Economy and Public Administration, Gagarina St, 8, 400131 Volgograd, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0002-4071-3350 Introduction: recently, the state has been taking serious steps to attract young people, i.e. the categories of persons aged from 14 to 35 years old, into an entrepreneurial activity. The most uncertain is the legal regulation of entrepreneurship by minors. The current legislation of the Russian Federation does not contain a direct indication of the minimum age at which it is possible for citizens to carry out an entrepreneurial activity. And in general, there are also no special rules and regulations pertaining to the peculiarities of entrepreneurship of minors in a systematic form. At the same time, their business activities have certain features that affect their status and relationships with counterparties and regulatory authorities. Accordingly, the development of youth entrepreneurship is only possible with the improvement of the current legislation regulating the entrepreneurial activity of this category of economic entities, the elimination of relevant gaps and problems. The purpose of the study: to identify the problems of the legal regulation of entrepreneurial activity of minors and to propose their solutions. Methods: in the course of the conducted research, various scientific methods are used, including the statistical and formal-legal ones, analysis, and synthesis. Results: the current system of the legal regulation of determining the age of entrepreneurial capacity requires clearer regulation. The principles and possibilities of bringing minors to legal responsibility when they carry out entrepreneurial activities are not unambiguous and lead to a certain extent to their irresponsibility, which should be recognized as unacceptable and requiring correction. Conclusions: it is necessary to make in Par. 1 of Article 23 of the Civil Code of the Russian Federation an amendment as follows: “The implementation of entrepreneurial activity by minors aged from 14 to 18 years (in the absence of full legal capacity) is carried out from the moment of state registration as an individual entrepreneur with the notarized consent of parents, adoptive parents or a trustee”. In addition, it is necessary to amend the Code of Administrative Offences in terms of establishing the possibility of bringing minors to administrative responsibility for offenses in the field of entrepreneurial activity.
Key words: minor, entrepreneurial activity, legal capacity, emancipation, state registration, individual entrepreneur, self-employed, professional income tax, legal liability.
Citation. Usanova V.A. Peculiarities of the Realization of the Right to Engage in Entrepreneurial Activity by Minors. Legal Concept = Pravovaya paradigma, 2022, vol. 21, no. 1, pp. 152-158. (in Russian). DOI: https://doi.org/10.15688/lc.jvolsu.2022.1.22
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