%0 Journal Article %T Prospects of development of the patent system of taxation for individual entrepreneurs in the Orel region %A Kozhanchikov , O.. %A Kozhanchikova , N.. %K taxation of individual entrepreneurs, patent system of taxation, regional tax laws, potential possible annual income to obtain %J Central Russian Journal of Social Sciences %D 2016 %N 11 %P 5 %I RANEPA