Private and Public Principles in the Legal Status of an Individual Entrepreneur
Annotation
The article examines the private and public law elements in the legal status of an individual entrepreneur (IE) as a субъект of entrepreneurial activity and a taxpayer. Based on formal legal and comparative legal methods, as well as an analysis of judicial practice, the study reveals the specific features of the legal position of individual entrepreneurs, determined by the combination of civil law autonomy and increased public law liability. Particular attention is paid to the full property liability of individual entrepreneurs, the application of special tax regimes (simplified taxation syste...