Abstract
The article examines the question of choosing the optimal taxation regime in the service sector in con-nection with the abolition from January 1, 2021 of the Chapter 26.3 of the Tax Code of the Russian Federation governing the system of single tax on imputed income. Based on the example of an individual entrepreneur representing hairdressing and cosmetic services, calculations have been made and a comparative analysis of the fiscal burden that has arisen in the case of applying a simplified taxation system, patent system or the transition to payment of professional income tax has been carried out. Corresponding calculations were per-formed under the conditions of 2020 in force in the Moscow region.
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