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Finance and Credit

43(427) - 2010 November

Possibilities of the state tax policy on stimulation of economy innovative development

Vol. 16, Iss. 43, NOVEMBER 2010

Available online: 17 November 2010

Subject Heading: TAX STRATEGY

JEL Classification:

Melnikova N.P. Ph. D. in Economics, professor, Department of taxes and taxation, Federal State Educational Budgetary Institution of Higher Professional Education «Finance University under the Government of the Russian Federation»
melk@post.ru

Pinskaya M.R. Ph. D. in Economics, associated professor, Department of taxes and taxation, Federal State Educational Budgetary Institution of Higher Professional Education «Finance University under the Government of the Russian Federation»
MPinskaya@yandex.ru

The article considers issues of tax stimulation of business entities' activity. It also provides an estimation of the tax policy delivered by the government and suggests measures for improvement of tax regulation of investing activity.

Keywords: corporate profit tax, tax policy, tax stimulation of investments, tax regulation of economy

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

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Vol. 30, Iss. 3

March 2024