TAXATION OF INDIVIDUAL ENTREPRENEURS TAKING INTO ACCOUNT TAX INNOVATIONS OF 2022
The most important place in the sphere of small and medium-sized businesses is occupied by individual entrepreneurship. This article explores issues related to the taxation of individual entrepreneurs. Most individual entrepreneurs apply special tax regimes that reduce the tax burden and have a stimulating effect on their entrepreneurial activity. The purpose of this article is to review and systematize information on the taxation of individual entrepreneurs, taking into account the innovations of 2022. The methodological basis of the study was the Tax Code of the Russian Federation and other normative and legislative acts in the field of civil and tax legislation. As a result of the research, the main provisions of the tax legislation on the taxation of individual entrepreneurs are systematized, taking into account the innovations of 2022, depending on the chosen taxation system.