Chukhnina G.Ya., Golovanova V.S. Disadvantages and advantages of the patent tax system introduction in small and medium-sized businesses in the Volgograd region

Chukhnina G.Ya.

Candidate of Economical Sciences, Associate Professor, Department of Theory of Finance, Credit and Taxation of Volgograd State University (G0703@Mail.Ru)

Golovanova V. S.

Competitor for the Degree of the Candidate of Science of the finance theory, credit and income taxation department of Volgograd State University (fc@volsu.ru)

Abstract.

The article deals with the patent tax system as a new direction of the development in small and medium-sized business of the Volgograd region. The comparative characteristic of the use of the tax regimes upon the delivery of property for leasing is given.

Key words: tax, income, economy, value, rent, property, entrepreneurship, patent, rate

Attachments:/Chukhnina G.Ya., Golovanova V.S. .pdf