HAMAN, Halyna, and Inna KORSUN. “Peculiarities of Conducting and Taxing the Business of Sole Proprietors (SPs)”. Ways to Improve Construction Efficiency 1, no. 54 (November 29, 2024): 234–245. Accessed August 15, 2025. http://ways.knuba.edu.ua/article/view/320277.