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Improving taxation of sole proprietors and measures against tax evasion

The paper analyzes the economic aspects of tax evasion among sole proprietors. We identify what specifics of individual entrepreneurship may determine such evasion, and we show a scale of tax evasion observed in the Irkutsk Oblast. To reduce such evasion, we present our recommendations on taxation improvements.

Kireyenko A. P. kireenko-ap@isea.ru

Klimova M. O. aryam_ka@mail.ru

Keywords: taxation taxation individual entrepreneurship tax evasion special tax treatment