Comparative assessment of the tax burden during the application of the patent tax system and unified tax on imputed income

One of the areas of support for small businesses is to simplify the taxation of their activities. The Russian tax legislation provides for special tax regimes for small businesses, one of the varieties of which is the patent system of taxation (PST). This regime, according to experts, should replace the single tax on imputed income (STII) for individual entrepreneurs from 2021. PST has been accepted legislatively for the purpose of tax incentives of development of small entrepreneurship but has not yet received wide distribution. This situation may be due to the fact that the patent system of taxation in its current form has been in force for only five years or because the advantages of a patent are largely duplicated by other special tax regimes. In the article, on the basis of the current legislation of the Krasnodar region, assessed the tax burden of entrepreneurs using alternative tax regimes and concluded whether the PST will be a full replacement of STII. The main indicators characterizing such efficiency, from the point of view of the state, is the collection of tax payments and the number of patents granted. According to the results of the study, over the past three years there has been a positive dynamics of these indicators.