Abstract
Since the 90s of the last century, special tax regimes have played a key role in supporting and developing small and medium-sized businesses in the Russian Federation. They are aimed at reducing the tax burden, stimulating and legalizing entrepreneurial activity, as well as reducing administrative barriers and, as a result, ensuring the sustainability of the national economy. However, the effectiveness of these regimes is controversial among economists, entrepreneurs, and government agencies. This article provides a critical analysis of the patent taxation system through the prism of the abolition of the single imputed income tax. The reasons for the emergence and abolition of special tax regimes are considered, as well as the need to abandon the use of taxable objects based on imputed income in conditions of fundamentally different quality and approaches to tax control.
Published Version
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