%0 Journal Article %T Problems of regulation of the activities of registered entrepreneurs in the terms of application of the special tax regime “Tax on professional income” %A Elfimov, O.M. %A Shchekaleva, K.S. %K entrepreneurship, professional income tax, self-employed, special tax regime, taxes, legislation, Federal Tax Service %J The Economy under Guard %D 2022 %N 2022 %P 7 %I Nizhny Novgorod Academy of the Ministry of the Interior of Russia