Patent system of taxation for small business: country experience of introducing Special Tax Regimes

Abstract

This paper analyzes country experience of taxing small business using simplified tax regimes. The tax regulation for small entrepreneurship is one of the most important factors with a significant influence on the development of national economy. One of measures used by government to promote small business was the introduction of the patent system of taxation. At the same time, the analysis of practice of several countries in application of patent fee revealed a number of problems. This study is devoted to the analysis of patent systems in international practice, as well as alternatives in application of special tax regimes to small entrepreneurship.Aceată lucrare analizează experiența țărilor străine cu privire la impozitarea microintreprinderilor prin intermediul regimurilor simplificate de impozitare. Reglementarea fiscală a micului business intotdeauna a reprezentat un factor major de influență a economiei naționale. Una din măsurile implementate de autoritățile fiscale în promovarea antreprenoriatului mic este aplicarea sistemului de impozitare in baza patentei de intreprinzător. Totodată, in urma analizei practicilor țărilor străine au fost relevate o serie de probleme in aplicarea acestui tip de impozitare. Astfel, acest studiu se dedică analizei regimurilor fiscale in baza patentei de imtreprinzător in practica internațională, precum și alternativele implementării regimurilor speciale de impozitare pentru businessul mic.