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PLUSES AND MINUSES OF THE PATENT SYSTEM OF TAXATION
Fomina Margarita Vasilievna
Far-Eastern federal university
Far-Eastern federal university
Abstract
This article is devoted the exposure of pluses and minuses of the patent system of taxation. The conducted research can assert, about advantage of this system – its simplicity, and also economic efficiency of its application for a number of individual businessmen.
Keywords: patent system of taxation, personal income tax, simplified system of taxation
Article reference:
Pluses and minuses of the patent system of taxation // Economics and innovations management. 2014. № 5 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2014/05/5161
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