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National Interests: Priorities and Security
 

Formation of the tax modes stimulating investment activity in region

Vol. 7, Iss. 5, FEBRUARY 2011

Available online: 7 February 2011

Subject Heading: ECONOMIC DEVELOPMENT STRATEGY

JEL Classification: 

Minakova I.V. professor of chair world and national economy, Kursk state technical university
irine19752000@mail.ru

Korovina K.E. graduate student of chair «the World and National Economy», South West State Univesity, Kursk
kseniyaks2008@rambler.ru

It is postulated that in the developed economic situation the key mechanism for attraction of investment resources there is a provision of economic incentives of investors in aggregate with a transparency and stability of tax treatment. On the basis of research of experience of Russian regions problems in the course of creation and functioning of special economic zones, agreements on section of production and concession agreements are revealed and systematized. Proposals on perfection of the tax modes stimulating investment activity are made.

Keywords: tax treatment, investment, special economic zones, concession agreements, agreements on section of production, regional development

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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