The analysis shows that the use of the patent system of taxation does not always lead to a decrease in the
value of taxes paid and is not a substitute for an alternative unified tax on imputed income for many types of
activities. A positive result of introduction the new patent system is to expand the list of activities for which it
was possible to pay a fixed amount of a patent: rental of residential and non-residential property, a variety of
services to the population, employment medical or pharmaceutical activity, conducting physical training and
sports, other activities .