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Finance and Credit

3(531) - 2013 January

Tendencies tax regulation of nanotechnology development in Russia

Vol. 19, Iss. 3, JANUARY 2013

Available online: 30 January 2013

Subject Heading: Tax policy

JEL Classification:

Chikovskay L.A. Doctor of Economics, Professor of department "Taxes and Taxation", The Russian Economic University named after G.V. Plekhanov
rea.tax@mail.ru

Mamrukova O.I. PhD in Economics, Associate Professor of department "Taxes and the taxation", the Russian Economic University named after G.V. Plekhanov
olga.mamrukova@mail.ru

Article is devoted to research the problems and opportunities of use of the methods of tax regulation of nanotechnology development in Russia. The mechanism of tax regulation of innovative development is realized through increase or fall of tax rates, their differentiation for various categories of taxpayers, change of frequency of payment of taxes, granting tax privileges, etc. It is shown that in the conditions of innovative transformation of economy development of tax regulation methods of nanotechnology in Russia and development of the ways of increase of its efficiency represents the actual task, which will increase the size and dynamics of the nanotechnology industry in the long term.

Keywords: nanotechnologies, innovations, tax regulation, tax privileges, tax incentives, tax policy

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

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