Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503

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PATENT SYSTEM OF TAXATION AS A SMALL BUSINESS SUPPORT (FOR EXAMPLE TOMSK REGION)

Balandina A.S. 1 Bannova K.A. 2
1 National Research TomskC State University
2 National Research Tomsk Polytechnic University
Formation of enabling small business tax system, improving its social significance, promotion of innovative development of the economy caused the reform of the system of special tax regimes in the Russian Federation. The first stage of the reform was the introduction of the patent system of taxation in the Russian regions. However, a certain leveling elements of injustice in the taxation individual businessmen and micro-enterprises in the future and at the expense of a more detailed differentiation of types of business and its scope does not solve problem of ensuring focused tax regulation of the development of entrepreneurship. Do not use a mechanism to stimulate innovation and reinvestment in small business activities by establishing necessary and sufficient level of tax burden.