Abstract
Some aspects of the legal status of small and medium-sized businesses in the context of their entrepreneurial activity are presented. The questions of subjects with a similar legal status - persons - payers of professional income tax are investigated. The criteria for classifying subjects as micro-enterprises, small enterprises and medium-sized enterprises are analyzed. The peculiarities of certain categories of small and medium enterprises - peasant (private) farms and individual entrepreneurs are clarified. Analyzes the indicators and directions of the Strategy for the Development of Small and Medium Entrepreneurship for the period up to 2030. It is concluded that there are controversial issues when classifying economic entities as a category under consideration, and legal issues related to inclusion in the Unified State Register of Small and Medium-Sized Businesses are also considered. It is concluded that it is necessary to further improve legislation in this area.
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