State control of entrepreneurial activity on the example of the delicate reform of the patent taxation system

the study analyzes the features and level of effectiveness of the patent taxation system in the Russian Federation, as well as models of the application of a special tax regime in the activities of individual entrepreneurs. Based on modern algorithms used to reduce the tax burden, the author suggests that in the current geopolitical situation, which significantly increases mandatory and discretionary expenditures of the country's budget, consider the prospect of a delicate reform of the patent taxation system of the Russian Federation in the interests of public administration.

state control, reform of the patent taxation system, entrepreneurial activity, tax policy, tax security.