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Tax Risks of Individual Businessmen in Replacement of Single Tax on Imputed Income to Patent System


Sergey Shakhov
(about the author)

Shakhov Sergey Aleksandrovich – Postgraduate Student of the Chair of Taxes and Taxation, the Financial University under the Government of the Russian Federation, Moscow

Published in:
Russian Journal of Entrepreneurship
– № 5 / March, 2013



Keywords: double taxation, patent system of taxation, single tax on imputed income, small business, special tax regimes, tax risks


Citation:
Sergey Shakhov (2013). Tax Risks of Individual Businessmen in Replacement of Single Tax on Imputed Income to Patent System. Russian Journal of Entrepreneurship, 14(5), 140-148. — url: http://bgscience.ru/com/lib/4162


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Abstract:

The Article is devoted to tax risks, which an individual businessman bears in application of such special tax regimes as a single tax on an imputed income and a patent system of taxation. A comparative analysis of these special regimes is given. It is stated that implementation of the patent system of taxation is one of the most important steps on the way of simplification of the individual businessman activity.







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