Evolution of the patent taxation system in the Russian Federation

The patent taxation system is one of the special taxation regimes provided for in the Russian Federation for individual entrepreneurs, representatives of small businesses. The stages of the evolution of the PSN in the Russian Federation, its transformation at the last stage are considered and an assessment is made of how these changes have affected the quantitative indicators of the special tax regime - tax revenues and the number of taxpayers. There are three stages of the application of the PSN in the Russian Federation, each of which is characterized by a different approach of tax legislation to the limitations of the application of the SNR; the third stage of the application of the PSN is characterized by a sharp increase in the number of taxpayers associated with the termination of the functioning of another SNR - UTI and the introduction of significant changes in the regulatory regulation of the PSN; the current limit on the amount of income of the individual entrepreneur for the application of the PSN is two times lower than established by federal law for microbusiness, as a result, we can say that this special regime taxation is not intended for small businesses, but for the smallest sole proprietors - representatives of microbusiness; regional legislators have a reserve for increasing the amount of potentially possible annual income of the taxpayer PSN.