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THE PATENT SYSTEM OF TAXATION: THE PROS AND CONS
Loginova Nadezhda Viktorovna1, Zhabyko Lyudmila Liverevna2
1Far Eastern Federal University, student of the School of Economics and Management
2Far Eastern Federal University, Associate Professor of "Finance and Credit" School of Economics and Management
1Far Eastern Federal University, student of the School of Economics and Management
2Far Eastern Federal University, Associate Professor of "Finance and Credit" School of Economics and Management
Abstract
Today special tax regimes received а widespread use among certain categories of taxpayers. One of these regimes is the patent system of taxation, which is the "youngest" among existing ones. It has its pros and cons like any tax regime. The paper presents the characteristic of this system of taxation, and its positive and negative sides were identified.
Keywords: special tax regimes, taxes, the individual entrepreneur, the patent system of taxation
Article reference:
The Patent System of Taxation: the pros and cons // Economics and innovations management. 2014. № 4 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2014/04/4961
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