The development of tax incentives mechanisms for high-tech industries is methodologically difficult as in this case the methods of direct assessment of the socio-economic effects on the basis of a cost/benefit comparison are irrelevant. The authors attempt to estimate the potential direct and external effects (externalities) of tax incentives for alternative energy in Russia and propose a system of statistical indicators, which enables to measure the tax incentives effectiveness.
Keywords: tax, incentives, effectiveness, taxation, high-tech, industry, alternative energy
References:
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