Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Forming of tax stimulation of innovative processes in the Russian economy
Available online: 4 October 2011 Subject Heading: Tax policy JEL Classification:
In the present article it is considered the problem of the efficiency of tax incentives for innovation in the Russian Federation. The special attention is given to designing of system of fiscal stimulation of the innovations, covering all stages of innovative process. To solve this problem was proposed package of measures, including reform of the investment tax credit and tax incentives for insurance of credit risk. Also it is concluded that it should improve the economic evaluation of the effectiveness of existing and planned the introduction of tax incentives. Keywords: innovation process, tax incentives, tax credit |
ISSN 2311-8709 (Online)
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