Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

10(313) - 2013 March

Tax patent system: formation, development, perspective

Vol. 12, Iss. 10, MARCH 2013

Available online: 18 March 2013

Subject Heading: SCIENCE AS SPECIAL ACTIVITY

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Marshirova L.E. PhD in Economics, Associate Professor, Department "Accounting, Analysis and Audit", the National Research University - "Higher School of Economics", Nizhny Novgorod
marshirova@gmail.com

Maksimova N.V. Senior Lecturer, Department "Accounting, Analysis and Audit", the National Research University - "Higher School of Economics", Nizhny Novgorod
nvmaksimova@hse.ru

Implementation and improvement of special tax treatments for sole traders is a very topical theme because the state and pace of development of small business depend to a large extent on tax system. This article analyses development of patent system of taxation and marks its regional advantages and disadvantages out. Analysis of federal and regional normative documents helped to formulate proposals for further development of patent system of taxation.

Keywords: taxes, sole trader, tax patent, normative documents

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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