Complex sentence: Prostitutes are considered to be self-employed and since 1986 they have to pay taxes and since the Arbeits-und Sozialrechts-Änderungsgesetz (ASRÄG) 1997 they are included in the social insurance.
Split into simpler sentences: Prostitutes are considered to be self-employed, and since 1986 they have been required to pay taxes. The Arbeits-und Sozialrechts-Änderungsgesetz (ASRÄG) 1997 included them in social insurance.