Abstract
This article examines and analyzes the main parameters of the development process of the system of individual entrepreneurship in the Russian Federation over the past 10 years. Considered in general terms the system of taxes on individual entrepreneurs, operating in the Russian Federation and the features of the system for regulating the level of tax sanctions for individual entrepreneurs. The possibilities of establishing differentiated amounts of payments for individual entrepreneurs and legal entities, as well as their correction, taking into account the average level of net income of entrepreneurs in the Russian Federation, have been analyzed.
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