Current problems of the patent tax system
https://doi.org/10.26425/1816-4277-2021-4-106-115
Abstract
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.
About the Author
N. Z. Zotikov
Chuvash State University named after I.N. Ulyanov
Russian Federation
Russian Federation
Nilolay Z. Zotikov - Cand. Sci. (Econ.), Chuvash State University named after I.N. Ulyanov.
Cheboksary.
References
1. Tax Code, part 2, Legal reference system “ConsultantPlus”. Available at: http://www.consultant.ru/document/cons_doc_LAW_28165/ (accessed 05.02.2021).
2. Federal Law No. 101-FZ dated on July 21, 2005 “On Amendments to Chapters 26-2 and 26-3 of Part Two of the Tax Code of the Russian Federation and Some Legislative Acts of the Russian Federation on Taxes and Fees, as well as on the invalidation of certain Provisions of Legislative Acts of the Russian Federation”, Legal reference system “ConsultantPlus”. Available at: http://www.consultant.ru/document/cons_doc_LAW_54548/ (accessed 05.02.2021).
3. Federal Law No. 94-FZ dated on June 25, 2012 “On Modification of Parts the First and Second Tax Code of the Russian Federation and Separate Acts of the Russian Federation”, Legal reference system “ConsultantPlus”. Available at: http://www.consultant.ru/document/cons_doc_LAW_131589/ (accessed 05.02.2021).
4. Federal Law of the Russian Federation No. 373-FZ dated on November 23, 2020 “On Amendments to Chapters 26.2 and 26.5 of Part Two of the Tax Code of the Russian Federation and Article 2 of the Federal Law “On the use of Cash Registers in the implementation of settlements in the Russian Federation”, Legal reference system ConsultantPlus”. Available at: http://www.consultant.ru/document/cons_doc_LAW_368440/ (accessed 05.02.2021).
5. Law of Moscow No. 53 dated on October 31, 2012 (as amended on November 11, 2020) “On the Patent System of Taxation”, Legal Reference System “ConsultantPlus”. Available at: https://www.mos.ru/authority/documents/doc/5753220/ (accessed 05.02.2021).
6. Law of the Republic of Mari El No. 59-FZ dated on October 27, 2011 (as amended, dated on December 15, 2020) “On the Regulation of Relations in the Field of Taxes and Fees in the Republic of Mari El”, Legal reference system “ConsultantPlus”. Available at: http://docs.cntd.ru/document/453112183 (accessed 05.02.2021).
7. Law of the Chuvash Republic No. 38 dated on July 23, 2001 (as amended, No. 103, dated on November 26, 2020) “On Issues of Tax Regulation in the Chuvash Republic Attributed by the Legislation of the Russian Federation on Taxes and Fees to the Jurisdiction of the Constituent Entities of the Russian Federation”, Legal reference system “ConsultantPlus”. Available at: https://www.nalog.ru/rn21/about_fts/docs/5478585/ (accessed 05.02.2021).
8. Law of the Republic of Tatarstan No. 90-ZRT, dated on December 25, 2020 “On Amendments to the Law of the Republic of Tatarstan “On the Introduction of a Patent Taxation System on the Territory of the Republic of Tatarstan”, Legal reference system “ConsultantPlus”. Available at: http://publication.pravo.gov.ru/Document/View/1600202012260001?index=3&rangeSize=1 (accessed 05.02.2021).
9. Bondarenko T. N., Voinova E. L. Patent taxation system: pros and cons for individual entrepreneurs, Karelian scientific journal, 2017, vol. 6, no. 2 (19), pp. 64-66. (In Russian).
10. Burkovskaya A. F., Zeltser K. V. Features of application, advantages and disadvantages of the patent taxation system,: Proceedings of the IV international scientific and practical conference “Scientific Research of Young Scientists”, in 2 parts, June 25, 2020, Penza, Nauka i prosveshchenie, 2020, pp. 51-54. (In Russian).
11. Galustova A. V., Tselniker G. F. Features of the application of the patent taxation system, Proceedings of the X international scientific and practical conference “Science and education: by preserving the past we create the future”, in 3 parts, 2017, pp. 191-196. (In Russian).
12. Ermakova D. V., Turbina N. M. Advantages and disadvantages of the patent system of taxation, Proceedings of the VI international scientific and practical conference “Issues of improving accounting, statistics and taxation of organizations”, 2017, pp. 169-175. (In Russian).
13. Zotikov N. Z. Tax incentives and preferences as an element of support for small and medium-sized enterprises, Proceedings of the All-Russian scientific and practical conference “Economic security: modern challenges and search of effective solutions”, November 19, 2020, Moscow, Moscow University named after S. Yu. Witte, 2020, pp. 750-760. (In Russian).
14. Loginova T. A., Semkin T. I. Prerequisites of the need to make changes to the current taxation system in the form of a patent taxation system, Taxes and Taxation, 2017, no. 10, pp. 45-54. (In Russian).
15. Report f. No. 1-NM in the Russian Federation for 2019. Available at: https://www.nalog.ru/rn77/related_activities/statistics_and_analytics/forms/8590694/ (accessed 05.02.2021).
16. Report f. No. 1-NM in the Russian Federation for 2020. Available at: https://www.nalog.ru/rn77/related_activities/statistics_and_analytics/forms/8590694/ (accessed 05.02.2021).
17. Report on the accrual and receipt of taxes, fees, CB and other mandatory payments to the budget system of the Russian Federation as of January 1, 2021 (form No. 1-LM) in the Chuvash Republic. Available at: https://www.nalog.ru/rn21/related_activities/statistics_and_analytics/forms/9622556/ (accessed 05.02.2021).
18. Report on the accrual and receipt of taxes, fees, CB and other mandatory payments to the budget system of the Russian Federation as of January 1, 2021 (form No. 1-LM) in the Chuvash Republic. Available at: https://www.nalog.ru/rn21/related_activities/statistics_and_analytics/forms/9622556/ (accessed 05.02.2021).
Review
For citations:
Zotikov N.Z. Current problems of the patent tax system. Vestnik Universiteta. 2021;(4):106-115. (In Russ.) https://doi.org/10.26425/1816-4277-2021-4-106-115
Views:
620
Email this article 