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Цифровые платформы занятости: риски признания гражданско-правовых отношений трудовыми при оказании услуг физическими лицами
The article examines the risks of retraining civil law relations into labor relations when
customers work with self-employed persons and persons providing services under civil law contracts. The
position of the federal tax authority is examined, as well as court decisions on this category of cases.
Recommendations are presented for improving legislation in terms of increasing the transparency of
regulation of labor relations, which are the subject of the article’s research, as well as advice to customers on
working with contractors providing software development services in terms of providing access to the
customer’s internal information systems.
An analysis of the legal relations between the customer and the contractor interacting through digital
employment platforms is provided in the context of assessing the risks of recognizing their relationship as an
employment relationship.