Legal aspects of the organization of entrepreneurial activity without the formation of a legal entity

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Issue: №1 (69) 2022

Heading: Topical issues of private law


Tags

Keywords: entrepreneurial activity without the formation of a legal entity, state registration of an individual entrepreneur, simplified taxation system, identification by codes according to all-Russian classifiers.

Annotation

The article examines the issues of organizing the activities of an individual entrepreneur, analyzes the pros and cons of choosing such a form of doing business, the features of tax regimes applied to sole proprietors, and reporting, justifies the need to establish a current account in a bank.