PROSPECTS OF DEVELOPMENT OF THE PATENT SYSTEM OF TAXATION FOR INDIVIDUAL ENTREPRENEURS IN THE OREL REGION

Abstract

The patent system of taxation is one of special tax regimes for individual entrepreneurs. The patent system is enforced by laws of subjects of the Russian Federation. The tax code provides certain powers of public authorities of subjects of the Russian Federation on the patent system of taxation, including the right to set the size of the potential possibility to receive annual income and its differentiation according to the established criteria in the tax code. In the Orеl region in the differentiation of the potential possible annual income to receive some criteria are not used, such as vehicle capacity and number of seats in the vehicle. We propose to use these criteria of differentiation in the regional legislation.