the scope of the tax
system in the form of a single tax on imputed income for certain types of activities will be gradually reduced until
its complete abolition in 2018 produced positive aspect of changes in tax legislation is to establish a procedure
for the application of voluntary UTII since 2013 Replace this tax regime is designed to patent system, operating
since 2013 in the territories of the subjects of the Russian Federation, where it launched in regional legislation.