Modern tax legislation of Russia, as an element of the emergence of tax risks of the entrepreneurship

The subject of this article is the current tax legislation of Russia. The main purpose of the article was to show the flaws in the tax legislation of Russia, as the main factor in the occurrence of tax risk in an economic entity. As a result, a number of imperfections in Russia's tax legislation are identified that cause tax risks and interfere with the improvement of tax relations between business entities and the state today. The article proves that the flaws of the tax code complicate the entrepreneur's work process and is a prerequisite for the occurrence of tax risks. The authors propose to simplify tax administration by introducing a single tax and transferring its full calculation to the tax authorities.