Abstract
A comparative analysis of the legislation regarding the establishment of a special tax regime for the category of “self-employed” in the agricultural sector of the economy with the current law for owners of personal subsidiary plots (LPH) was carried out. The dynamics of the development of small forms of economic activity, including labor activity in the entrepreneurial sphere and within the framework of production of products for own use, are considered. The main groups of tax payers for “professional activities” are identified, and a formula is proposed for determining the “greed-stinginess” coefficient of self-employed people in agricultural production.
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