Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Form and practice of tax incentives of the russian economy
Available online: 24 January 2011 Subject Heading: TAXES AND THE TAXATION JEL Classification:
Innovation activity is determined by the mutual influence of state and quotient of the forms of the financial support of innovations. The investment nature of tax stimulation generates the conflict of the interests of state and business. In the article the classification of the forms of tax stimulation is given, is shown the role of investments in the creation of additional cost-source of tax potential. Keywords: tax, incentives, benefit, form, innovation, value added |
ISSN 2311-8768 (Online)
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