Patent system of taxation as a tool of stimulation of business

This article discusses one of the most popular special tax regimes provided for by the tax legislation of the Russian Federation - the patent tax system. The conditions of transition to PSN are analyzed, because it is preferential, and not all taxpayers can use it. Based on the analysis of the dynamics of the transition of entrepreneurs to PSN, changes in the share of such entrepreneurs in the total number of entrepreneurs, conclusions are drawn on convenience, ease of use, and the role in stimulating business and the economy of the country as a whole is justified.