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Financial Analytics: Science and Experience
 

Form and practice of tax incentives of the russian economy

Vol. 4, Iss. 3, JANUARY 2011

Available online: 24 January 2011

Subject Heading: TAXES AND THE TAXATION

JEL Classification: 

Kalacheva O.S. graduate student of chair «The Theory of the finance, the credit and the taxation», Volgograd state university
kalacheva@mail.ru

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

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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