The article analyzes the need for legalization, state regulation of the activities of the self-employed
population. The purpose of the article is to analyze the state of the self-employment market, regulatory practices in the
countries of the world, and improve the mechanisms for regulating the domestic labor market based on the analysis. The
study examines the trends in the development of the self-employment market and examines the current state in a number
of countries around the world. A comparative analysis of the state of the labor market of developed countries (Great
Britain, USA, Canada) and the neighboring Russian Federation is carried out. The study found that the mechanisms of
tax regulation are considered as the main form of state regulation of the self-employment market in foreign countries. The tax on professional income will grow in proportion to the level of income of citizens. Based on the analysis, the issues of
state regulation of the self-employment market in the Republic of Kazakhstan are presented. Despite the fact that a special
tax – a single aggregate payment – has been introduced since 2019, there are a number of problems with the recognition
of citizens as self-employed, with their voluntary payment of this tax. The conclusion is aimed at substantiating the need
for further improvement of the tax mechanism adopted in the state. The results of the study can be used in the development
of labor market development programs.