It certainly helps the IT sector to stay globally competitive, also attracting foreign talent (hence plenty of programmers from eg. Ukraine, particularly these days).
Being self-employed has its own downsides - if anything goes south (as in, you did something terribly wrong, there's graphite on the ground, and you're held financially responsible for the outcome), you are liable down to your very last penny, in theory at least.
By comparison, if you're on a contract of employment, you're only liable up to the equivalent of your three salaries, even if your negligence has caused damages in the millions.
You are not protected by the labor law (by contrast, getting fired on an employment contract runs into plenty of legal protections should you choose to dispute it).
It makes sense to me that accepting greater responsibility - as a one-man company - gets compensated somehow, like in the form of lesser tax burdens.
Being self-employed has its own downsides - if anything goes south (as in, you did something terribly wrong, there's graphite on the ground, and you're held financially responsible for the outcome), you are liable down to your very last penny, in theory at least.
By comparison, if you're on a contract of employment, you're only liable up to the equivalent of your three salaries, even if your negligence has caused damages in the millions.
You are not protected by the labor law (by contrast, getting fired on an employment contract runs into plenty of legal protections should you choose to dispute it).
It makes sense to me that accepting greater responsibility - as a one-man company - gets compensated somehow, like in the form of lesser tax burdens.