Home  Journals  Economic Analysis: Theory and Practice  47(350) - 2013 December

Tax stimulation of investment activity: possibilities of improvement

Available online: 30 December 2013

Subject Heading: Taxation

JEL Classification: 

In the conditions of economy modernization stimulation of investments by means of tax tools (tax privileges and preference) is actual. In the article the main tax instruments of stimulation of investment activity are considered, their characteristic is given; possibilities of application and improvement are considered. The analysis of the tax privileges applied abroad, allowed concluding on possibility of their application in Russia.

Keywords: investments, investment activity, taxation, tax incentives, tax rates, tax privileges, tax investment credit

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

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