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Article

Патентная система налогообложения: становление, развитие, перспективы

Марширова Л. Е., Максимова Н. В.

Implementation and improvement of special tax treatments for sole traders is a very topical theme because state and pace of development of small business  depend to a large extent on tax system. This paper analyses development of patent system of taxation and  marks its regional advantages and disadvantages out. Analysis of federal and regional  normative documents helped to formulate proposals  for further development of patent system of taxation.