+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Economic Analysis: Theory and Practice
 

Analysis of using the patent system and regional approaches to determine potential income

Vol. 14, Iss. 22, JUNE 2015

PDF  Article PDF Version

Available online: 19 June 2015

Subject Heading: ANALYSIS OF FINANCIAL CAPITAL

JEL Classification: 

Pages: 39-51

Pyshkina N.L. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation
kondr45@mail.ru

Yakushev M.F. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation
yackushev.mihail@yandex.ru

Subject The subject of the study is the problem of determining the potentially possible income (PPI) after the patent taxation system introduction.
     Objectives Our objective is to analyze and synthesize the existing practice of determining the potentially possible income and effectiveness of its introduction.
     Methods Based on the analysis of statistical reporting and regional legislative instruments of the Volga Federal District, we reviewed regional conditions, impacting the size of the potential income. Results We performed the comparative analysis of tax payments per each specific type of business activity under the patent system and the single tax on imputed income.
     Conclusions and Relevance The obtained findings testify to the fact that it is difficult to perceive the introduction of the patent system in its current state as the process of improving the Russian tax system. The fiscal and incentive functions have not yielded the desired outcome, as budget revenues are insignificant and the number of individual entrepreneurs is not increasing. However, after introducing the potentially possible income, the regional authorities are non-specific and ill-founded in their actions. The results of the study may be useful for further work of legislative authorities aimed at improving both, the tax system and the entire tax legislation.

Keywords: patent system, potentially possible income, statistical tax reporting, regional legislation

References:

  1. Arzumanova L.L. Patentnaya sistema nalogooblozheniya – novyi vid spetsial'nogo nalogovogo rezhima: sravnitel'nyi analiz ranee deistvovavshego i novogo poryadka primeneniya [The patent system of taxation as a new type of special tax treatment: the comparative analysis of the old and new procedure]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2013, no. 5, pp. 325–331.
  2. Borodin V.A., Malakhov P.V. Nalogovaya nagruzka kak sostavlyayushchaya finansovoi ustoichivosti predpriyatiya [Tax burden as a component of financial stability of the enterprise]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2009, no. 32, pp. 10–16.
  3. Gavriliani T.E., Vorobei E.K. Effektivnost' nalogovykh rezhimov sub"ektov malogo predprinimatel'stva [Efficiency of tax regime for small businesses]. Ekonomika. Nalogi. Pravo = Economy. Taxes. Law, 2014, no. 3, pp. 109–113.
  4. Gromov V.V. Patentnaya sistema nalogooblozheniya: reformirovat', no kak? [The patent system of taxation: to be reformed, but how?]. Nalogovaya politika i praktika = Tax Policy and Practice, 2014, no. 6, pp. 16–20.
  5. Dyukina T.O. ENVD i USN: vybor na makrourovne [The single tax on imputed income and the simplified tax system: a choice at the macro-level]. Ekonomika. Nalogi. Pravo = Economy. Taxes. Law, 2014, no. 3, pp. 104–108.
  6. Karpenko S.V., Silina T.A., Ordynskaya M.E. Obyazatel'nye vznosy individual'nykh predprinimatelei vo vnebyudzhetnye fondy Rossiiskoi Federatsii: istoriya i sovremennost' [Obligatory contributions of individual entrepreneurs to extra-budgetary funds of the Russian Federation: history and contemporaneity]. Finansy i kredit = Finance and Credit, 2014, no. 37, pp. 11–22.
  7. Kushch E.N., Kobylatova M.F. Patentnaya sistema nalogooblozheniya: dostoinstva, nedostatki i puti ikh ustraneniya [The patent system of taxation: advantages, disadvantages and ways to eliminate them]. Mir nauki, kul'tury, obrazovaniya = World of Science, Culture, Education, 2013, no. 6, pp. 29–31.
  8. Loginova N.V., Zhabyko L.L. Patentnaya sistema nalogooblozheniya: plyusy i minusy [The patent system of taxation: pros and cons]. Ekonomika i menedzhment innovatsionnykh tekhnologii = Economics and Innovations Management, 2014, no. 4, pp. 18–22.
  9. Marshirova L.E., Maksimova N.V. Patentnaya sistema nalogooblozheniya: stanovlenie, razvitie, perspektivy [The patent system of taxation: formation, development, prospects]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2013, no. 10, pp. 48–54.
  10. Podkovyrov V.E. Utverzhdaem stoimost' patenta v regione [Approving the cost of patent in the region]. Nalogovaya politika i praktika = Tax Policy and Practice, 2012, no. 11, pp. 13–16.
  11. Popova G.L. Analiz differentsiatsii postupleniya nalogov i sborov v byudzhet regionov Rossiiskoi Federatsii [Analyzing the differentiation of receipts from taxes and charges to regional budgets of the Russian Federation]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2014, no. 33, pp. 28–36.
  12. Potokin K.S. Patentnaya sistema nalogooblozheniya i ekonomicheskaya aktivnost' predprinimatelei [The patent system of taxation and economic activity of entrepreneurs]. Nauchnye zapiski molodykh issledovatelei = Proceedings of Young Researchers, 2014, no. 5, pp. 38–40.
  13. Pyshkina N.L. Analiz faktorov nalogovoi bazy na osnove statisticheskoi nalogovoi otchetnosti [The analysis of tax base factors on the basis of statistical tax reporting]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2014, no. 15, pp. 34–40.
  14. Sadkov V.G., Grinkevich A.M. Formirovanie modeli effektivno-spravedlivogo differentsirovannogo nalogooblozheniya malogo biznesa s uchetom urovnya ego innovatsionnosti i obshchestvennoi znachimosti [Building a model of effective and fair differentiated taxation of small business taking into account the level of its innovation and social importance]. Ekonomika. Nalogi. Pravo = Economy. Taxes. Law, 2014, no. 3, pp. 115–118.
  15. Sadykov M.A. ENVD: perekhod na drugie rezhimy, priostanovlenie “vmenennoi” deyatel'nosti [The single tax on imputed income: transition to other tax treatment, suspending the ‘imputed’ activity]. Nalogovaya politika i praktika = Tax Policy and Practice, 2014, no. 12, pp. 17–21.
  16. Sokolov B.I., Yuichzho Lyu. Nalogovye reformy: opyt Kitaya – vyvody dlya Rossii [Tax reforms: China’s experience – lessons for Russia]. Finansy i kredit = Finance and Credit, 2014, no. 20, pp. 32–46.
  17. Sukhoveev M.E., Shaposhnikova S.V. Patentnaya sistema nalogooblozheniya kak faktor stimulirovaniya samozanyatosti naseleniya malykh gorodov Altaiskogo kraya [The patent system of he taxation as a factor of stimulating the self-employment of the population of small towns of the Altai Krai]. Sovremennye tendentsii v ekonomike i upravlenii: novyi vzglyad = Current Trends in Economy and Management: Fresh Approach, 2013, no. 23, pp. 172–176.
  18. Khodorovskii M.Ya., Zubkova O.V. Sistemnoe protivorechie mezhdu minimizatsiei nalogov i maksimizatsiei tsennosti kapitala na promyshlennom predpriyatii [A system contradiction between minimization of taxes and maximization of capital value at the industrial enterprise]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2011, no. 25, pp. 40–46.
  19. Chistova N.A., Kozhanchikov O.I. Perspektivy razvitiya patentnoi sistemy nalogooblozheniya v Rossiiskoi Federatsii [Development prospects for the patent system of taxation in the Russian Federation]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2015, no. 1, pp. 4–12.
  20. Shakhov S.A. Nalogovye riski individual'nykh predprinimatelei pri zamene ENVD patentnoi sistemoi [Tax risks of individual entrepreneurs during replacement of the system of single tax on imputed income by the patent system]. Rossiiskoe predprinimatel'stvo = Russian Journal of Entrepreneurship, 2013, no. 5, pp. 140–148.
  21. Yashina N.I., Poyushcheva E.V. Sovershenstvovanie metodologii otsenki nalogovogo potentsiala territorii s uchetom riska [Improving the methodology for assessment of tax capacity of territories with allowance for risk]. Regional'naya ekonomika: teoriya i praktika = Regional Economics: Theory and Practice, 2007, no. 6, pp. 132–138.

View all articles of issue

 

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

Journal current issue

Vol. 23, Iss. 3
March 2024

Archive