Current problems of the patent tax system

The patent system of taxation in the Russian Federation and the conditions for its application have changed several times since 2006. In connection with the abolition of the single imputed income tax from 2021, the relevance of the application of the patent tax system increases. The article analyses...

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Autor principal: N. Z. Zotikov
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2021
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Acceso en línea:https://doaj.org/article/c489a01a92c94d30bbbd74771a9a6eb4
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spelling oai:doaj.org-article:c489a01a92c94d30bbbd74771a9a6eb42021-12-03T07:43:35ZCurrent problems of the patent tax system1816-42772686-841510.26425/1816-4277-2021-4-106-115https://doaj.org/article/c489a01a92c94d30bbbd74771a9a6eb42021-06-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2835https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The patent system of taxation in the Russian Federation and the conditions for its application have changed several times since 2006. In connection with the abolition of the single imputed income tax from 2021, the relevance of the application of the patent tax system increases. The article analyses the development of the patent tax system, its role in budget revenues, identifies positive and negative aspects, and problematic issues of its application in connection with the changes made since 2021. The authors carried out a comparative study of statistical data on taxation for the city of Moscow and the Chuvash Republic. The paper performed the theoretical calculation of the potential annual income for certain types of economic activity in the conditions of the updated patent taxation system for the city of Moscow and certain regions: the Republic of Tatarstan, the Chuvash Republic and the Republic of Mari El. According to the results of the study, it is concluded that it is advisable to regulate the cost of patents for the subjects of the Russian Federation.N. Z. ZotikovPublishing House of the State University of Managementarticlepatentbudgetinsurance premiumsannual incomefixed valuetax periodtemporary patentconversion factorSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 4, Pp 106-115 (2021)
institution DOAJ
collection DOAJ
language RU
topic patent
budget
insurance premiums
annual income
fixed value
tax period
temporary patent
conversion factor
Sociology (General)
HM401-1281
Economics as a science
HB71-74
spellingShingle patent
budget
insurance premiums
annual income
fixed value
tax period
temporary patent
conversion factor
Sociology (General)
HM401-1281
Economics as a science
HB71-74
N. Z. Zotikov
Current problems of the patent tax system
description The patent system of taxation in the Russian Federation and the conditions for its application have changed several times since 2006. In connection with the abolition of the single imputed income tax from 2021, the relevance of the application of the patent tax system increases. The article analyses the development of the patent tax system, its role in budget revenues, identifies positive and negative aspects, and problematic issues of its application in connection with the changes made since 2021. The authors carried out a comparative study of statistical data on taxation for the city of Moscow and the Chuvash Republic. The paper performed the theoretical calculation of the potential annual income for certain types of economic activity in the conditions of the updated patent taxation system for the city of Moscow and certain regions: the Republic of Tatarstan, the Chuvash Republic and the Republic of Mari El. According to the results of the study, it is concluded that it is advisable to regulate the cost of patents for the subjects of the Russian Federation.
format article
author N. Z. Zotikov
author_facet N. Z. Zotikov
author_sort N. Z. Zotikov
title Current problems of the patent tax system
title_short Current problems of the patent tax system
title_full Current problems of the patent tax system
title_fullStr Current problems of the patent tax system
title_full_unstemmed Current problems of the patent tax system
title_sort current problems of the patent tax system
publisher Publishing House of the State University of Management
publishDate 2021
url https://doaj.org/article/c489a01a92c94d30bbbd74771a9a6eb4
work_keys_str_mv AT nzzotikov currentproblemsofthepatenttaxsystem
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