Home  Journals  International Accounting  45(291) - 2013 December

Tax risks in conditions of state implementation of tax policy to stimulate innovation in Russia

Available online: 15 December 2013

Subject Heading: Taxation

JEL Classification: 

At implementation of measures for stimulation of innovative development there can be a number of risks: risk of uncertainty and illegibility of formulations of standards of the legislation; risk of an inefficiency of tax privileges; risk of refusal of taxpayers from application of tax privileges; risk of abuse of tax privileges and so forth. The article analyses the problems of research and assessment of tax risks the State under existing tax laws.

Keywords: tax risks the State, tax policies, incentives for innovation, tax benefits, tax incentive tools

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive