Abstract
This article discusses the issues of tax accounting based on the application of the patent system in the Republic of Bashkortostan. This taxation system has entered the practice of tax accounting since 2013 and has established itself as the simplest and most accessible for beginner entrepreneurs. This taxation system is most beneficial for entrepreneurs who receive high income from their activities, which exceeds the amount of potential income. The advantages and disadvantages of the patent taxation system in comparison with other special regimes are determined. Possible prospects for expanding the practice of entrepreneurial activity on the basis of a patent are considered.
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