Application of the patent system of taxation by self-employed individual entrepreneurs
https://doi.org/10.17803/2311-5998.2022.96.8.169-179
Abstract
This article is devoted to the consideration of issues of legal regulation of the application of the patent system of taxation by individual entrepreneurs. It should be noted that individual entrepreneurs are among the self-employed, and therefore, in the framework of the study, the author compared the rules for applying the patent system of taxation and tax on professional income.
About the Author
R. M. Boziev
The Kutafin Moscow State Law University (MSAL)
Russian Federation
Russian Federation
ROMAN M. BOZIEV, postgraduate student of Department in Financial Law
125993, Moscow, ul. Sadovaya-Kudrinskaya, 9
References
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Review
For citations:
Boziev R.M. Application of the patent system of taxation by self-employed individual entrepreneurs. Courier of Kutafin Moscow State Law University (MSAL)). 2022;(8):169-179. (In Russ.) https://doi.org/10.17803/2311-5998.2022.96.8.169-179
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