Use of the patent taxation system in the Republic of Bashkortostan

The paper substantiates the importance of the patent taxation system as a taxation regime for individual entrepreneurs. The conditions of use and features of the patent taxation system regulated by the Tax Code of the Russian Federation are specified. The procedure for determining the potential income of an entrepreneur based on the tax legislation of the Republic of Bashkortostan is studied. The dynamics of the number of patents issued to individual entrepreneurs and the potential annual income of taxpayers using the patent taxation system as a whole in the Russian Federation, the Volga Federal District and the Republic of Bashkortostan are assessed.