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N. Alexandrova

Application of taxation patent system for individual entrepreneurs (on the example of the Chuvash Republic)

Keywords: patent, patent system of taxation, simplified tax system, taxpayers, individual entrepreneurs, small business

The article examines peculiarities of taxation patent system introduced in 2013 for individual entrepreneurs working in small business. In particular, analysis of legislation of taxation patent system for individual entrepreneurs of the Chuvash Republic is performed. The author specifies general conditions of simplified tax system based on a patent, peculiarities of its application in respect to certain types of consumer services, retail trade and catering services. Special attention is paid to calculation of a patent cost, its advantages and disadvantages. A systematic approach to the study of topical issues in the field of taxation was applied in the study. The main results of the study can be used in the educational process in delivering lectures and in practical classes of the subject «Tax law» «Business law» and a number of other legal disciplines.

References

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About authors

Aleksandrova Nadezhda
candidate of law, civil disciplines department associate professor, Chuvash State University, Russia, Cheboksary (nadyaalex@list.ru)

Article link

N. Alexandrova Application of taxation patent system for individual entrepreneurs (on the example of the Chuvash Republic) [Electronic resource] // Oeconomia et Jus. – 2016. – №4. P. 41-47. – URL: http://oecomia-et-jus.ru/en/single/2016/4/6/.