Home  Journals  Financial Analytics: Science and Experience  12(150) - 2013 March

Optimization of patent system of taxation in Russia: advantages and disadvantages

Available online: 27 March 2013

Subject Heading: Taxes and taxation

JEL Classification: 

In the article the special mode of the taxation - patent system of the taxation which came into force on January 1, 2013 is considered and replaced with itself the simplified system of the taxation on the basis of the patent. Key positive and negative sides of patent system of the taxation are presented.

Keywords: patent system of taxation, individual entrepreneur, maximum revenue, book of income and expenses

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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