Appraiser - individual entrepreneur: tax advantages and legal admissibility

The author considers the possibility to carry out an appraiser appraisal activity as a sole proprietorship (SP). Assesses the tax advantages of using such a legal form of organization activities. Leads as the arguments for the ban on employment as an appraiser SP and arguments in favor of this form of activity, informed analysis of the provisions of the relevant legislation, the views of the professional community, jurisprudence and practice of public authorities to engage appraisers - individual entrepreneurs to perform work.