Abstract
Over the past years, the regulator has been introducing new taxation systems and amending existing ones. Given the withdrawal of foreign companies from the Russian market, individual entrepreneurship is becoming more and more popular among the population. The range of tax regimes that can be used by an individual entrepreneur has also expanded. A feature of the taxation of individual entrepreneurs is that most of them apply special tax regimes that can significantly reduce the tax burden and have a stimulating effect on their entrepreneurial activities. In this regard, information about the advantages and disadvantages of the existing tax systems and the effectiveness of their application is extremely relevant.
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