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1 - 10 из 15 Special tax regime and small businesses innovation
Kosov M.E. PhD in Economics, Associate Professor of department "Finance and Statistics", the Russian State Trade and Economic University ( kosovme@gmail.com ) Yagudin E.V. Lecturer of department "Tax Policy", the Russian State Trade and Economic University ( esme88@yandex.ru ) Journal: Finance and credit, #48, 2012 In the article the analysis of the modern preferential systems of the taxation provided for subjects of small business is presented. As a result of research the reasons of low efficiency of special tax modes in stimulation of innovative activity of small enterprises are revealed. Special tax regime and innovative activity of small business
Kosov M.E. PhD in Economics, Associate Professor of department "Finance and Statistics", the Russian State University of Trade and Economics ( kosovme@gmail.com ) Yagudin E.V. Lecturer of department "Tax Policy", the Russian State University of Trade and Economics ( esme88@yandex.ru ) Journal: International accounting, #1, 2013 In the article the analysis of modern preferential systems of the taxation provided for subjects of small business is presented. As a result of research the reasons of low efficiency of special tax modes in stimulation of the innovative activity of small enterprises are revealed. Small business environment being sine qua non of its development
Kosov М.Е. Cand. Sc. (Economics), Russian StateUniversity for commerce and economics Journal: National interests: priorities and security, #4, 2009 Business environment formation is the foremost goal of the state and its instrumentalities. Business environment is raised by those fields of small business that ensure its performance and development commonly referred to as its infrastructure. Infrastructure of small and medium business support is regarded as a system of profit-making and non-profit organizations that are established, operate or are external suppliers (executor, contractor) invited to place orders of goods supply, carrying out of works and rendering services for state of municipal requirements. Profit tax reforming - step towards to development of small innovative business
Kosov M.E. PhD in Economics, Associate Professor of department "Finance and Statistics", The Russian State University of Trade and Economics ( kosovme@gmail.com ) Yagudina E.V. Lecturer of department "Tax Policy", the Russian State University of Trade and Economics ( esme88@yandex.ru ) Journal: Finance and credit, #47, 2012 In the article the profit tax of the organizations as one of the instruments of state regulation of the organizations activity is considered. The conclusion is drawn on prevalence in the tax system of the Russian Federation of fiscal tax, uneven distribution of tax burden between the economy sectors, absence of incentives to attraction of the financial resources in the innovative business. In order to strengthen the regulatory impact of income tax on the economy makes proposals to improve the mechanism of profit taxation of small innovative enterprises. Funding sources for early-stage innovation companies
Kosov M.E. head of a chair «Tax trial and control», Russian State University of Trade and Economics, candidate of economics, docent ( kosovme@mail.ru ) Sigarev A.V. student of magister program «State policy and regulation», Lomonosov Moscow State University ( alexsigarev@yandex.ru ) Journal: Finance and credit, #25, 2010 It is generally accepted that the driving force of innovation development is small-scale business, since the considerable part of innovations is created in this sector of economy. Experience shows that the major obstacles to small firms’ development, especially with advanced technologies, are lack of financing as a result of high riskiness. This article provides detailed analyses of main funding sources for early-stage innovation companies, such as own funds, government programs, business incubators, science parks, venture funds, angel investors. Special attention is paid to competitions that give innovators the possibility to start up their business. State support of venture industry
Kosov M.E. head of a chair «Tax trial and control», Russian State University of Trade and Economics, candidate of economics, docent ( kosovme@mail.ru ) Sigarev A.V. student of magister program «State policy and regulation», Lomonosov Moscow State University ( alexsigarev@yandex.ru ) Journal: Finance and credit, #20, 2010 The purpose of Russian economy transition to innovative way needs an improvement of working institutions as well as creation of additional ones including institute of venture financing. In this work a question of the state support of venture financing is taken up. The following ways of influence are being analyzed: The angel investor financing of innovation projects
Kosov M.E. head of a chair «Tax trial and control», Russian State University of Trade and Economics, candidate of economics, docent ( kosovme@mail.ru ) Sigarev A.V. student of magister program «State policy and regulation», Lomonosov Moscow State University ( alexsigarev@yandex.ru ) Journal: Finance and credit, #22, 2010 Innovation companies are sorely in need of financing in the early stages of their development. The high level risks don't allow traditional ways for raising funds. This article is devoted to angel investors study as a funding source for innovation projects. The basic features, networks and syndicates of angel investors are examined. The situation in Russian Federation is analyzed, where angel investors' movement is only developing. It is concluded that the world financial crisis can influence the angel investors sector in two different ways. On the one hand the crises slows down the withdrawal from invested projects, reducing the amount of money, available for investment. On the other hand the venture capital development history shows that investment made in period of economic crisis can yield high dividends in the future. A comparative analysis of principal directions of monetary and fiscal policies
Kosov M.E. Financial University under Government of Russian Federation, Moscow, Russian Federation ( kosovme@mail.ru ) Journal: Finance and credit, #3, 2018 Subject The article reviews current directions in the monetary and fiscal policies that affect economic processes. It systematizes approaches to organization of financial processes and implementation of measures to stimulate economic growth, which are used by developed countries. Competitiveness of retail networks in the Russian market of food retail during the economic downturn
Sigarev A.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( alexsigarev@mail.ru ) Kosov M.E. Plekhanov Russian University of Economics, Moscow, Russian Federation ( kosovme@mail.ru ) Journal: Financial Analytics: Science and Experience, #48, 2016 Importance The research constitutes an attempt to evaluate the concentration degree in the Russian retail market during the economic downturn, and concludes on the competitiveness of retail networks. Specifics of price discrimination in sale of information products through e-commerce
Sigarev A.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( alexsigarev@mail.ru ) Kosov M.E. Financial University under Government of Russian Federation, Moscow, Russian Federation ( kosovme@mail.ru ) Journal: Financial Analytics: Science and Experience, #10, 2016 Importance As e-commerce has been actively developing since the early 21st century, it significantly influences conventional views of economic processes, including pricing methods and principles.
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