'Taxation Based on the Patent: Creating Conditions for Getting Entrepreneurs Interested in Application of the Patent System' Taxes and Taxation nbpublish.com
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Shalyaeva O.S. Taxation Based on the Patent: Creating Conditions for Getting Entrepreneurs Interested in Application of the Patent System

Published in journal "Taxes and Taxation", 2016-1 in rubric "TOPIC: PERSPECTIVES AND NEW WAYS OF DEVELOPMENT OF TAX LEGISLATION", pages 60-63.

Resume: The subject of the present research is the patent system of taxation of small business entities in the Russian Federation. Small business entities have been granted the right to apply special tax regimes with a lower tax burden compared to the general taxation system. At the same time, not all the special tax regimes are popular with individual enterpreneurs, this is also true for the patent system of taxation. The author of the present article analyzes pluses and minuses of the patent system of taxation and offers measures topopularize this system of taxation. The methodology of the present research is based on statistical data of tax accounts. Based on those, the author has analyzed how the patent sytem of taxation is being used in the Russian Federation constituents in relation to different activities. The researcher offers to apply the system approach to protecting rights and legitimate interests of small business entities through making necessary amendments in the sphere of regulation of tax relations. According to the author, this will allow to make individual enterpreneurs more interested in applying the patent system of taxation as well as to increase local tax revenues.

Keywords: local budget, deficiencies of the patent system, benefits of the patent system, budget, patent system of taxation, special tax regimes, small business entities, tax code, activities, conditions of practical application

DOI: 10.7256/1812-8688.2016.1.16132

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Bibliography:
Otchet o nachislenii i postuplenii nalogov, sborov i inykh obyazatel'nykh platezhey v byudzhetnuyu sistemu Rossiyskoy Federatsii http://www.nalog.ru/rn13/related_activities/statistics _and_analytics/forms (data obrashcheniya 01.07.2015).
Nalogovyy kodeks Rossiyskoy Federatsii (red. Iyun' 2015 g.).
Otchet o primenenii patentnoy sistemy nalogooblozheniya http://www.nalog.ru/rn13/related_activities/statistics_and_analytics/forms (data obrashcheniya 01.07.2015)
Opredelenie Verkhovnogo Suda Rossiyskoy Federatsii ot 13.01.2010 20-G09-24.

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