In the field of taxation
According to the interviewees, there are almost no problems between the tax authorities and entrepreneurs when taxes are paid on time. However, in small facilities where cash registers are not used, the problem usually arises in determining the amount of tax. Thus, for such objects, sometimes the tax authorities try to determine the tax liability with their own views, and sometimes the amount set is much higher than the real tax potential of entrepreneurs.

In the field of sanitary-epidemiological service
It became clear from the interviews that the entrepreneurs working in this field are almost completely unaware of the technical requirements and legislation against the employees of beauty salons and the equipment and materials they use. However, for example, the legislation allows employees in this field to undergo a medical examination at least twice a year, using only certified equipment and cosmetology products. Equipment and devices used must be disinfected using special devices that emit ultraviolet radiation.

In the field of regulation of issues related to labor and social rights
It is clear from the interviews that they do not face serious problems in their relations with the labor inspectorate and social protection agencies.

In relations with the authorities
It is possible to establish relations with many institutions through informal payments. First of all, the police and fire safety agencies were mentioned.

In the field of relations with public utilities
Utilities that are important for beauty salons and barbershops are electricity, water, and sanitation. During the interviews, the main dissatisfaction of entrepreneurs with access to these services was as follows: (1) the number of fees for these services should be differentiated for small and large businesses; (2) The conditions for providing technical specifications for access to these services are not favorable for small businesses: obtaining technical specifications takes a long time (in some cases more than 1 month) and documents from a large number of institutions. In addition, unofficial payments are required for the installation of meters.

In the field of acquisition and registration of property
Entrepreneurs do not consider the environment suitable for obtaining a plot of land to build a private building for a beauty salon and barbershop. It became clear from the interviews that the rules and conditions for obtaining land from the executive authorities are generally unclear. The acquisition of land plots for small business purposes from municipalities through auctions and competitions is usually not possible without prior agreement and unofficial payment.

Note: The information included in the register of barriers in the field of beauty salon and barber business is taken from the booklet "Beauty salon and barber business. A guide for small entrepreneurs". The full booklet can be downloaded here.