摘要：The purpose of the article is to study the issues of the concept and place of individual entrepreneurship within the framework of modern economic realities of the development of society, and also to highlight the main features and trends in the development of individual entrepreneurship in accordance with the new legislation and its impact on the state economy. The methodological basis of this study includes the dialectical method of knowledge, based on a system of general scientific and private-scientific methods: a logical method (in the formulation of the material, the formulation of conclusions); historical method (in the process of studying the evolution of ideas about entrepreneurship); and statistical method (in the process of analysis and synthesis of the material); content analysis (analysis of individual provisions of legislative acts, scientific works), the method of system analysis and others. Entrepreneurship in modern reality remains one of the most effective forms of realization of the initiative and self-organization of citizens in the context of the innovative development of the Russian state and society. The place of entrepreneurship in the modern economy is determined by its role as the main engine of the processes of creating new values - the production and sale of goods, the provision of services, the performance of work. In this article, we tried to define the notion of "entrepreneurship", "small business" through the analysis of doctrinal sources, considered the provisions of the current legislation. The authors came to the conclusion that the opportunity for hundreds of thousands of able-bodied people to engage in entrepreneurship on the basis of self-sustaining self-employment increases sharply in the context of unemployment and against the backdrop of crisis conditions of the economy. Therefore, the course on the development of entrepreneurship in Russia and ensuring its competitiveness is uncontested. Many researchers and specialists note that the main reason for the specific image of Russian entrepreneurship and its participation in the management of social relations is the institutional environment for the formation and development of domestic entrepreneurship, especially small business.
