ORGANIZATION OF TAX MANAGEMENT IN THE FIELD OF FINANCIAL MANAGEMENT OF SMALL BUSINESSES AND SELF-EMPLOYED CITIZENS

Fiscal mechanisms regulating the taxation of individuals engaged in entrepreneurial activities play a key role in ensuring a stable flow of income to budgets at various levels, as well as in creating conditions for business development. In the context of the transformation of the Russian economy, increased digitalization of tax administration and an emphasis on the legalization of citizens' income, the importance of tax management is increasing. The article discusses the features of taxation of individual entrepreneurs and individuals paying tax on professional income; types of taxation; concepts of tax management and features of its organization in the field of small business and self-employed citizens. Scientific novelty lies in the study of tax management from the point of view of customer focus, which will contribute to the effective conduct of business and payment of taxes.