Home  Journals  Economic Analysis: Theory and Practice  48(303) - 2012 December

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

Available online: 27 December 2012

Subject Heading: Tax policy

JEL Classification: 

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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