National Interests: Priorities and Security

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National Interests: Priorities and Security

32(125) - 2011 August

Tax stimulation of activity of the small innovative enterprises in Russia

Vol. 7, Iss. 32, AUGUST 2011

Available online: 1 September 2011

Subject Heading: THREATS AND SECURITY

JEL Classification:

Fisher O.V. candidate of economic sciences, associate professor of chair the theory of the finance, the credit and the taxation, Volgograd state university
olgafisher@yandex.ru

Romanenko N.M. candidate of pedagogical sciences, professor, managing chair «the Theory of the finance, the credit and the taxation», Volgograd state university
fc@volsu.ru

In article considers the problems of tax stimulation of innovative activity in Russia, is proved the need for increased government support of small innovative enterprises in institutions of higher education and scientific research institutes, which will require creating a system of tax benefits and reducing the cumulative and effective tax burden in this sector of the economy.

Keywords: development of innovative activity, small high technology business, the small innovative enterprises at high schools, tax stimulation, system of tax benefits

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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