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International Accounting
 

Taxation of innovation activities of enterprises in Russia: problems and directions of perfection

Vol. 15, Iss. 48, DECEMBER 2012

Available online: 24 December 2012

Subject Heading: Taxation

JEL Classification: 

Mamrukova O.I. PhD in Economics, Associate Professor of department "Taxes and Taxation", the Russian Economic University named after G.v. Plekhanov
olga_mief@mail.ru

The article is devoted to the analysis of problems and directions of perfection of taxation and to stimulate innovation activities of enterprises in Russia. Some ways to increase the effectiveness of tax incentives for the use of tools for the development of innovation are offered.

Keywords: innovation, tax incentives, special tax regime, investment tax credit

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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