N. A. Chistova, O. I. Kozhanchikov Prospects of Development of the Patent Taxation System in the Russian Federation

Abstract: The article analyzes the existing federal and regional legislation in the sphere of application of such special tax regimes as a single imputed income tax and the patent system of taxation; identifies positive and negative aspects of their practical application; studies the dynamics in tax revenues from the payment of the single tax under UTII and cost of patents when applying the Patent Taxation System (PTS) and the previous patent-based Simplified Tax System; examines statistics reports on the number of taxpayers applying the special tax regimes. Analysis of the legislation revealed contradictions in the existing legal acts regulating the use of PTS, and examination of the statistical data showed the economic inefficiency of the applied special tax regime. It is concluded that the existing patent taxation system should be reformed. The author suggests an optimal solution to problems identified during the analysis of the legislation; substantiates the proposed changes and predicts projected revenues of the consolidated budget of the Russian Federation if of suggested improvements are implementation.

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