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Finance and Credit

15(543) - 2013 April

Justification of prices patents in model of small business taxation, taking into account its social significance and innovation

Vol. 19, Iss. 15, APRIL 2013

Available online: 18 April 2013

Subject Heading: MODELING IN ECONOMICS

JEL Classification:

Sadkov V.G. Doctor of Economics, Professor, Director of the Scientific and Consulting Association "Social Progress of Country" (SPC)
sadkov-vg@mail.ru

Grinkevich A.M. Graduate Student, Department of "World Economy and Taxation", the National Research Tomsk State University
tasya-g89@mail.ru

Doroshenkov A.S. Associate Professor of Economics, Lecturer, the Institute of Financial Analysis and Audit
andi-707@yandex.ru

In the article the technique of establishment of the price of the patent, allowing at the same time to provide realization of fiscal and regulating functions of the taxation, to stimulate development priority and socially significant for this region and municipality of forms of small business, to stir up innovative activity of small enterprises is offered. In the transition to the patent model of small business taxation legislation will inevitably face the problem of pricing patents.

Keywords: model of small business taxation, patent, patent price, level of business innovative activity

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

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