UDC 336.02


Prokopyeva Olga Mikhaelovna
Yaroslav-the-Wise Novgorod State University

This article is devoted to features of use of patent system of the taxation as special order of calculation and payment of taxes and fees. This diagram is accepted legislatively for the purpose of tax incentives of development of small business, however there are many questions of efficiency and rationality of its implementation.
In spite of the fact that implementation of PST causes a row of difficulties in individual entrepreneur, representatives of tax authorities keep further development of the simplified tax system on the basis of the patent, considering as its perspective changeover of the imputed tax.

Keywords: individual entrepreneur, patent cost, patent output, Patent system of the taxation, tax authorities, Tax Code of the Russian Federation, taxes, type of activity

Article reference:
Features of use of patent system of the taxation // Economics and innovations management. 2013. № 4 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2013/04/2183

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