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Economic Analysis: Theory and Practice
 

Taxing innovation of enterprises in Russia: problems and directions of perfection

Vol. 11, Iss. 48, DECEMBER 2012

Available online: 27 December 2012

Subject Heading: Tax policy

JEL Classification: 

Mamrukova O.I. PhD in Economic Sciences, Associate Professor of department "Taxes and Taxation", the Russian Economic University named after G.V. Plekhanov
olga_mief@mail.ru

The article is devoted to the analysis of problems and the directions of improvement of the taxation and stimulation of innovative activity of the enterprises in Russia. The separate directions of increase of efficiency of use of tools of tax incentives for development of the innovative activity are offered

Keywords: innovation, tax incentives, special tax regime, investment tax credit

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

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