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Finance and Credit
 

The investment tax credit: as function of the state support of innovative projects in the Russian Federation

Vol. 16, Iss. 28, JULY 2010

Available online: 16 July 2010

Subject Heading: Tax policy

JEL Classification: 

Nechaev A.S. associate professor, chair «Managements of the industrial enterprises», Irkutsk State Technical University
n-a-s@mail.ru

Soloveva N.V. teacher, chair «Finance and book keeping» East-Siberian institute of economy and law
natasha_sayansks@mail.ru

In given article the complex approach of granting of the investment tax credit on a number of taxes simultaneously, given of different budgets is considered. That will allow federal, regional and local budgets to take simultaneous part in the complex help connected with granting of the investment tax credit to the managing subject.

Keywords: the investment tax credit, innovative process, federal, regional and local budgets

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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