Changes in the small business sector

The article discusses the advantages of small business, as well as changes in this sector of the economy since 2022. The change in taxation for an entrepreneur under the ASN, consisting in the calculation of tax by tax authorities using data from cash registers and authorized banks, as well as changes in the amount of fixed contributions for sole proprietors, lead to an increase in their amount and the burden on SMEs. The pros and cons of a new version of the simplified system - AUSN are considered.