THE PRACTICE OF THE PATENT SYSTEM OF TAXATION
(ON EXAMPLE OF CHELYABINSK REGION)
1. South Ural State University
The article includes the review of using one of the special tax regimes of individual entrepreneurs – the patent system of taxation. Economic and legal essential of this tax regime and the authority of the Russian Federation subjects in definition of speсific characteristics of the tax were identified. There was made the conclusion, that this type of tax regime has low demand. This conclusion based on the analysis of the number of individual entrepreneurs, applying the patent system of taxation, the number of patents granted by type of activity, the amount of tax entered to the budget system of the Russian Federation from patent system of taxation. All these data were taken from official statistics of the Federal Tax Service and includes data of Russian Federation and Chelyabinsk region for 2013–2014. The advantages and disadvantages of the patent system of taxation were determines; the possible reasons of the low degree of demand were defined. The prospects of extending the practice of using a patent for entrepreneurial activity were considered.
Keywords: tax, taxation, tax regimes, special tax regimes, the patent system of taxation