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International Accounting

3(249) - 2013 January

Direction of tax regulation of nanotechnologies sphere in Russia

Vol. 16, Iss. 3, JANUARY 2013

Available online: 29 January 2013

Subject Heading: Taxation

JEL Classification:

Tchaikovsky L.A. Doctor of Economics, Professor, Head of department "Tax 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 "Tax and Taxation", the Russian Economic University after G.V. Plekhanov
olga.mamrukova@mail.ru

Article is devoted to research of problems and opportunities of use of methods of tax regulation of development of nanoindustry 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 methods of tax regulation of nanoindustry in Russia and development of ways of increase of its efficiency represents the actual task which decision will promote increase in scales and dynamics of nanoindustry development in long-term prospect.

Keywords: nanotechnology, innovation, tax regulations, tax incentives, tax incentives, tax policy

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

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