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National Interests: Priorities and Security
 

Innovative vector of modernization of tax system of Russia

Vol. 7, Iss. 14, APRIL 2011

Available online: 8 April 2011

Subject Heading: Priorities of Russia

JEL Classification: 

Klimovа N.V. the professor, Manager Faculty of the economic analysis and taxes, Academy of marketing and socially-information technologies, Krasnodar
nv_klimova@mail.ru

The importance of tax system as tool of a state policy of increase of innovative activity is opened, privileges and preferences for tax bearers of the Russian Federation carrying out innovative activity are listed, examples of tax regulation of innovative activity in foreign countries are shown, measures of perfection of a tax policy on stimulation of introduction of innovations, and also the questions demanding the further consideration are stated

Keywords: Tax policy, innovative activity, preferences, tax tools, an investment tax discount

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

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