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MrBalduzzi
The individual proprietor. A sole proprietorship is a pass-through entity, which means that all of the revenue and deductions are claimed by the individual who registers as a the sole proprietor. Therefore, this individual pays the taxes on such revenue gains and deducts any losses. 
A sole proprietorship (or individual proprietor), is not a legal entity, instead, it refers to someone who owns and operates a business themself and is responsible for any debt that accrues. Regarding taxes with a sole proprietorship, the individual will claim their income and losses on their income tax return. The sole proprietor is responsible for the business entirely an it is labeled as the simplest business entity.