3.2.2. Entrepreneurs with a single economic activity
This information block aggregates the data of Personal Income Tax filers who are considered entrepreneurs for carrying out a single activity.
This filter allows you to relate the characteristics linked to the file (declaration) and the entrepreneur, with the activity, in a unique way. This allows us to compare the taxation borne by an individual entrepreneur as a result of the income they receive from economic activities with the total tax burden resulting from Personal Income Tax as a result of their overall income.
It is also possible to assign the number of employees to each activity. This information is obtained from personal employment withholding declarations. In these, the declarant is the withholding agent and there is a single obligation per withholding agent. In the case of individual entrepreneurs with a single activity, all retained employees are linked to that activity, and the number of workers employed in each activity can be tabulated.