Current problems of the patent tax system

The patent system of taxation in the Russian Federation and the conditions for its application have changed several times since 2006. In connection with the abolition of the single imputed income tax from 2021, the relevance of the application of the patent tax system increases. The article analyses...

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Bibliographic Details
Main Author: N. Z. Zotikov
Format: Article
Language:English
Published: Publishing House of the State University of Management 2021-06-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/2835