00541naa#a2200181#i#450# EN\\bibl\11697 20241001010450.2 2071-2367 20160429b2016####ek#y0engy0150####ca RUS RU Prospects of development of the patent system of taxation for individual entrepreneurs in the Orel region Journal article Moscow RANEPA 2016 5 с. Journal article local Kozhanchikov Oleg Kozhanchikova Natalya zh-szf.ru