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Economic Analysis: Theory and Practice
 

Institutional support of innovative development of the economy through the tax system

Vol. 11, Iss. 12, MARCH 2012

Available online: 21 March 2012

Subject Heading: TAX OPTIMIZATION

JEL Classification: 

Еfimova L.А. PhD in Economics, associate professor of department “Theory of Economics”, Nizhny Novgorod State University named after N.I. Lobachevsky - National Research University
efimova.fnf.unn@mail.ru

This article explores the relationship between the economy and infrastructure of the tax level of innovative development of the country. The opportunities and limitations of an effective system of collective decision-making in the public sector of the Russian economy are analyzed. The dual tax system based on the principle of capacity to pay and benefits are offered.

Keywords: index, innovation, development, institutional environment, finances, tax

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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