Olga Gaidykova

The paper analyzes the structure of the global economic system based on the rating of the World Bank in terms of nominal gross domestic product of 190 countries in the world for 2013, revised in December 2014. The analysis was conducted using the author's technique of separation of market participants on their competence using criteria for selection of large, medium and small nuclei.

This article is relevant that the tax on the income of individuals forms a significant part of the revenue budget of the Russian Federation. In most developed countries, particular importance is attached to the tax on personal income (PIT), as it plays an important role in solving social problems.

The article examines the current challenges and opportunities for the development of the patent system of taxation for small businesses, taking into account regional peculiarities in the Central Federal district of Russia. Presents an analysis of the establishment of potential annual income, taking into account various factors in the regions of the Central Federal district with the aim of stimulating the development of certain types of entrepreneurial.