Issues of Application of Amended Provisions of the Tax Code of the Russian Federation concerning the Patent System of Taxation

The paper examines changes in legislation on the patent system of taxation that have taken place since January 1, 2021, and that allow raising the question of constitutionality of this special taxation regime as a whole. The legislator has excluded restrictions for regional legislative bodies that establish the maximum amount of the potential income of an individual entrepreneur, and through it the amount of tax under the patent taxation system. Thus, the federal legislator actually got rid of the real restrictions on the powers of regional legislative bodies that regulate the patent taxation system. At the same time, the Constitutional Court of the Russian Federation since the 1990s repeatedly expressed legal positions, according to which the absence of such restrictions is unacceptable. The author makes suggestions on possible ways to solve the problem. It is possible that the Constitutional Court of the Russian Federation could recognize the exclusion of restrictions by the federal legislator as unconstitutional. However, taking into account the previous experience, it is possible that there will be no reaction on the part of the interested parties to the essentially unconstitutional changes introduced into the legislation.

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