Improving the effectiveness of the patent system of taxation of small business in conditions of economic crisis

Abstract

Improving the effectiveness of the patent system of taxation of small business in conditions of economic crisis

Maziy V.V., Chernyak E.A.

Incoming article date: 14.10.2015

The development of small business in crisis conditions, makes the application of the patent system of taxation to be justified and effective. Measures of state support of subjects of small business is ineffective and does not contribute to their growth and development.

Keywords: small businesses, the patent system, taxation, government support measures, special tax regimes