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Article

Потенциал патентной системы налогообложения в российском налоговом праве

Рябова Е. В., Титова Р.

This article presents the questions of the application of the patent system of taxation, citation of its strengths and weaknesses. The author gives a comparative analysis of the patent system of taxation and other tax regimes based on both real income, and potential. In addition, the author offers options for taxation of self-employed citizens using the patent system of taxation as an orienting point of solving the problem of forcing out self-employed citizens from the grey market.