ON PATENT SYSTEM OF TAXATION: DEBATABLE ISSUES AND POSSIBLE SOLUTIONS

The article presents a legal analysis of a special tax mode in the form of the patent system of taxation to be introduced on January 1, 2013. Such elements of patent system of taxation, as taxpayers, order of introduction, application condition, order of payment of a uniform tax, etc. are considered in detail. Special attention is given to the debatable issues of introduction and use of patent system of taxation. A number of measures directed at improvement of tax norms of patent system of taxation is offered.