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Financial Analytics: Science and Experience
 

Comprehensive approach to definition of tax incentives of increase of investment and innovative activity of economic subjects

Vol. 5, Iss. 26, JULY 2012

Available online: 9 July 2012

Subject Heading: Budgetary policy

JEL Classification: 

Korostelkina I.A. PhD in Economic Sciences, Associate Professor of department "Accounting and Taxation", the State University - Educational Scientific-Industrial Complex, Orel
cakyra_04@mail.ru

Problems of creation of effective economic conditions for increasing the volumes of investment activity, development of the perspective directions of investments remain actual in spite of the fact that big research and methodical work on the analysis of investment process is carried out. In the article the comprehensive approach to definition of tax incentives of increase of investment and innovative activity of economic subjects is considered.

Keywords: comprehensive approach, tax incentives, economic subject, investment and innovative activity

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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