Abstracting and IndexingРИНЦ
Referativny Zhurnal VINITI RAS
Problems of tax incentives innovation in regional economy
Available online: 14 November 2013
Subject Heading: Innovations and investments
Important component of the state social and economic policy is the innovative policy defining the purposes of innovative strategy and mechanisms of support of priority innovative programs and projects. The innovative policy is the powerful lever by means of which it is necessary to overcome recession in economy, to provide its restructuring and to sate the market with various competitive productions. Therefore, issues of tax incentives for innovation are relevant in present. In the article the forms and tools of tax incentives of innovative activity, including the innovative tax credit and its use in regional economy of certain territorial subjects of the Russian Federation are considered. Problems of tax incentives of innovative activity in regional sector of economy are formulated.
Keywords: tax incentives, innovation, investment tax credit, the terms of the scope of innovation
ISSN 2311-8733 (Online)