Application of the patent system of taxation in the retail trade system: a regional aspect

The article deals with the statistics of granting a patent on a right to apply a patent taxation system introduced in 2013 in the constituent entities of the Russian Federation. The author carries out a comparative analysis of the tax burden when applying a general and a special taxation modes, and reveals criteria for selection of the patent taxation system for legal entities practicing the retail trade by permanent distributing facilities of the city of Tomsk. The paper suggests guidelines on improvement of the regional taxation laws.