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Regional Economics: Theory and Practice
 

Problems of tax incentives innovation in regional economy

Vol. 11, Iss. 41, NOVEMBER 2013

Available online: 14 November 2013

Subject Heading: Innovations and investments

JEL Classification: 

Migunova M.I. PhD in Economics, Associate Professor, the Department of Finance and Credit, the Trade and Economic Institute of the Siberian Federal University
rusalina2911@rambler.ru

Ilyin E.A. PhD in Economics, Associate Professor, the Department of Economics, the Krasnoyarsk Railway Institute - the branch of the Irkutsk State University of Railway Transport
eelgina@yandex.ru

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

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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November 2021

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