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Taxes and Taxation
Reference:

Arzumanova L.L. Patent-based taxation – new special tax regime: comparative analysis of the old and the new practice

Abstract: This article considers the Patentbased taxation system – a novelty introduced into chapter 26.5. of the Tax Code. The changes in legislation have established a new procedure for the calculation and payment of this tax. This tax covers exclusively sole proprietors. The author offers analysis that allows to weight the advantages and the disadvantages of the new tax system.

Keywords:

Taxes and taxation, patentbased tax system, special tax regimes, taxation, patent, legal regulation of tax payment under Law, procedure of tax calculation

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References
1. Nalogovyy Kodeks (chast' 2) // SZ RF. 2000. ¹ 32. St. 3340.
2. Federal'nym zakonom ot 25.06.2012 g. ¹ 94-FZ «O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii” // SZ RF. 2012. ¹ 26. St. 3447
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