Accounting, Taxation and Analysis of an Individual Entrepreneur’s Activities

Student: Sinitsyna Anastasiia

Supervisor: Larisa E. Marshirova

Educational Programme: Economics (Bachelor)

Year of Graduation: 2021

At the moment, individual entrepreneurship is the most popular form of doing business. The number of entrepreneurs continues to grow constantly. This study is aimed at analyzing the activities of an individual entrepreneur and optimizing tax accounting. This paper addresses these aims through the tax planning methodology. This research is expected to lead to conclusion that individual entrepreneurs are not sufficiently aware of the tax field and need help in choosing the appropriate tax system to reduce the tax burden and to increase profits. This study argues for the methodology of tax planning to optimize tax accounting and minimize costs of small business.

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