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Finance and Credit

13(493) - 2012 April

World experience of tax stimulation of investments into development of hi-tech types of economic activity

Vol. 18, Iss. 13, APRIL 2012

Available online: 27 March 2012

Subject Heading: Foreign experience

JEL Classification:

Voronina L.A. Doctor of economy, professor of department “Management and World Economy”, Kuban State University, Krasnodar
lab@vectorplus.ru

Iosofov V.V. PhD of Technical sciences, head of department “Mechanical Engineering and Automotive Industry”, Kuban State Technology University, Krasnodar
iosofov_v@mail.ru

Dira D.V. Graduate student, Kuban State University, Krasnodar
dd8008@mail.ru

Nesterenko E.A. Leading lecturer of department “Finance and Credit”, Russian State University of Trade and Economic, Krasnodar branch, Krasnodar
melpomena@mail.ru

In this article the features of encouraging investments in research and innovation, applied in technologically developed countries are analyzed. Some forms of tax stimulation missing in the Russian practice or with the differing forms of the algorithm of implementation are studied. The special attention is given to analysis of the effectiveness of tax stimulation for investment in alternative energy as a sector, which is the basis for the formation of a new technological system in the world economy.

Keywords: tax system, tax incentives, innovation, investment, high-tech industry

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

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