Peculiarities of functioning of the patent system of taxation on the example of the Sakhalin oblast

This article is devoted to the topical issue of taxation - functioning of the patent system. The relevance of the study lies in the fact that the patent system is a new special tax regime for Russian entrepreneurs, under which various changes were made throughout the time. The article analyzes the dynamics of granted patents and the number of individual entrepreneurs using the patent system on the example of the Sakhalin region. The article also presents a forecast of the number of taxpayers who have received a patent, using the trend method. In the result of the study revealed that the positive effect on growth in the number of taxpayers who received patents, were influenced by the convenience and ease of conducting the tax account under this mode, as well as its ongoing development of the Government of the Russian Federation.