Identification of priority mechanisms for tax regulation of individual entrepreneurs by the method of laboratory experiment

One of the national goals of Russia, the implementation of which is scheduled for 2030, is to reduce the level of poverty by half - to 6.6% of the population, or by 9.5 million people. A significant source of poverty reduction is the development of individual entrepreneurial initiatives and the promotion of self-employment. This circumstance determined the purpose of this study - to identify the importance of individual fiscal factors in starting one's own business and developing entrepreneurship. As a methodological basis of the article, a laboratory experiment was used, conducted in a student environment and additionally tested on existing entrepreneurs and self-employed. The paper describes the results of a laboratory experiment, which is aimed at determining the priority mechanisms for tax regulation of individual entrepreneurs. The scientific novelty of the research is presented in two directions. 1. Improved methodological approach to the implementation of laboratory experiments in the tax area. In particular, the objectivity of the results obtained from the data of the student sample is substantiated. 2. Priority areas of tax incentives for entrepreneurial initiatives have been identified. The Government of the Russian Federation, the Ministry of Finance and the Federal Tax Service of the Russian Federation, the Ministry of Economic Development of the Russian Federation, other interested bodies of state power and administration can use the results of the study in determining ways to develop the tax policy of the Russian Federation in terms of improving the taxation of individual entrepreneurship.