НЕОБХОДИМОСТЬ И ЦЕЛЕСООБРАЗНОСТЬ ВВЕДЕНИЯ УПРОЩЕННОЙ СИСТЕМЫ НАЛОГООБЛОЖЕНИЯ НА ОСНОВЕ ПАТЕНТА НА ТЕРРИТОРИИ ОМСКОЙ ОБЛАСТИ

The simplified system of the taxation (SST) is entered by the Federal law, concerns to special tax modes and is applied alongside with other modes of the taxation stipulated by the tax laws. At the same time, the tax code of the Russian Federation stipulates an opportunity on application by individual businessmen SST on the basis of the patent. In our opinion, introduction SST on the basis of the patent promotes simplification of procedure of payment of taxes for tax bearers. The establishment of a comprehensible level of cost of the patent for the chosen categories of tax bearers will allow to expand taxable base due to increase of a transparency of enterprise activity, an output from "shadow" of representatives of small business, on which tax bodies is problematic enough to keep account by virtue of insignificant scale and mobile business. Thus, within the limits of perfection of the regional tax laws, regarding application of the simplified system of the taxation and increase of its efficiency it is considered expedient conducting in territory of Omsk region SST on the basis of the patent by kinds of the enterprise activity, being by the least transparent for the tax control.