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Finance and Credit
 

Tax instruments of impact on the state economic development

Vol. 17, Iss. 36, SEPTEMBER 2011

Available online: 5 October 2011

Subject Heading: Taxation

JEL Classification: 

Borokh A.K. Graduate student of chair taxes and the taxation, The All-Russia correspondence financial and economic institute Moscow city
allaboroh@yandex.ru

The role of taxes is emphasized as one of the factors affecting the development of the country, in the context of globalization. The main directions of state influence on the innovative sphere and factors that limit investment activity are identified. Pprimary goals and challenges for fiscal policy in Russia during 2011-2013 are indicated.

Keywords: modernization, tax policy, globalization, innovation, investments, tax tools, tax privileges

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

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