Final answer:
A sole proprietorship is the easiest and least difficult form of business to establish as it is owned and operated by a single individual, requiring minimal legal paperwork to start.
Step-by-step explanation:
The form of business organization that is least difficult to establish is a sole proprietorship. A sole proprietorship is a business owned and operated by one person. It is easy to start a sole proprietorship as there are no complicated legal requirements or formalities. This type of business is owned and operated by one person and is very simple to begin, as you only need to decide to go into business. A sole proprietorship does not require complex legal filings, and as the sole owner, you are in complete control and receive all the profits, but you also assume all the responsibilities and risks. There's no need for special taxes; you simply pay the tax on the income from the business.