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CURRENT PROBLEMS OF TAXATION OF INDIVIDUAL ENTREPRENEURS

One of the global challenges for small businesses is taxation. The problem is caused by the existing contradictions in tax legislation and its instability, and the components of taxation directly depend on the state and forms of ownership, on the benefits that are presented to one or another type of activity of small businesses. In recent years, there has been a lot of talk in Russia about the exceptional importance of small business for the development of the country and its economy, for the formation of a “middle class” as well as for the establishment of social and political stability in the country. The article provides data on the state of taxation of individual entrepreneurs. Particular attention is paid to the problems faced by individual entrepreneurs.