Entrepreneurial activity as a type of economic activity plays a huge role in the development of the Russian market economy. At the same time, there is non-fulfillment or improper fulfillment by business entities of their obligations, offenses, as well as crimes. Within the framework of the positive actions of these business entities, it is necessary to clearly define the key legal definitions for the correct qualification of legal relations. One of the significant legal categories to be investigated within the framework of the issue under consideration is the category of " entrepreneurial activity".

The purpose of the study is to analyze Russian legislation aimed at clarifying the concepts of business entities, features of entrepreneurial activity, as well as the practice of applying the relevant legal norms.

Research methods: a comparative legal method that made it possible to compare the position of the legislator regarding such legal definitions as “subject engaged in professional activity”, “systematic”, “business entity”, etc., in various regulatory legal acts. In addition, on the basis of this method, the practice of law enforcement in various types of legal proceedings was compared. Formal-logical and system methods were also used in the work.

Conclusion: it is necessary to improve the position of the legislator regarding the category of “entrepreneurial activity”. It is necessary to define more clearly the sign of “systematic profit-making”. It is proposed to correct the legally defined term “business entity”. The actual introduction of new subjects into the circle of subjects of entrepreneurial relations — persons who are obliged to pay a tax on professional income, creates the need to improve legislation regulating legal relations with their participation.