Abstract
Currently, the implementation of support and ensuring the development of small and medium-sized businesses in the Russian Federation is one of the most important tasks of the state. The primary task of state tax regulation is to ensure such a mechanism for taxing the activities of small and medium-sized businesses, in which, on the one hand, the optimal level of tax burden is ensured, and on the other hand, there are stable and predictable tax revenues to the budget system. One of the tools of tax regulation are special tax regimes that provide support and development of small and medium-sized businesses, simplify the mechanism of taxation and tax administration, and optimize the tax burden. One of such special tax regimes is the patent taxation system.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
