Problems and ways to improve the taxation of sole proprietors in the Russian Federation

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At the moment, individual entrepreneurship is the basis for the development of the economy of the Russian Federation. However, many entrepreneurs have problems in the field of taxation, most of which are presented in the article. For the development of small business in the Russian Federation, the taxation system must organize full-fledged conditions, simplify reporting and accounting. Improving the tax instrument largely depends on the rate of economic growth and the resolution of social issues in society. Ultimately, the tax structure plays a huge role in the development of individual entrepreneurship and also small business.

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Tax system, individual entrepreneur, small business, income, expense, taxation

Короткий адрес: https://sciup.org/170187270

IDR: 170187270   |   DOI: 10.24411/2500-1000-2020-11520

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