Main Article Content
In the first part of the article, the business model of “work on demand” in Russia is described, and the nature and functions of platform providers with particular reference to labour disputes concerning the classification of platform workers are analysed. Furthermore, the author discusses options concerning the labour protection of platform workers. Taking into account that workers on demand are classified as self-employed in case law and in practice, the second part of this article reflects implications for tax and social law. Particular attention is paid to the tax holidays of 2017–2019 and the tax on professional income. Hereby the access to social protection for self-employed persons in general, and for those self-employed who use privileged tax regimes in particular, is analysed. In the light of these reflections, the false incentives of the tax on professional income are investigated. Finally, some conclusions are offered, to explain the interrelationship between labour, social and tax law. Coordination of legislative measures and reforms in labour law, in social law and in tax law is seen as a way to improve the situation of workers on demand.