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Special tax regime and small businesses innovation

Kosov M.E. PhD in Economics, Associate Professor of department "Finance and Statistics", the Russian State Trade and Economic University ( kosovme@gmail.com )

Yagudin E.V. Lecturer of department "Tax Policy", the Russian State Trade and Economic University ( esme88@yandex.ru )

Journal: Finance and Credit, #48, 2012

In the article the analysis of the modern preferential systems of the taxation provided for subjects of small business is presented. As a result of research the reasons of low efficiency of special tax modes in stimulation of innovative activity of small enterprises are revealed.


Special tax regime and innovative activity of small business

Kosov M.E. PhD in Economics, Associate Professor of department "Finance and Statistics", the Russian State University of Trade and Economics ( kosovme@gmail.com )

Yagudin E.V. Lecturer of department "Tax Policy", the Russian State University of Trade and Economics ( esme88@yandex.ru )

Journal: International Accounting, #1, 2013

In the article the analysis of modern preferential systems of the taxation provided for subjects of small business is presented. As a result of research the reasons of low efficiency of special tax modes in stimulation of the innovative activity of small enterprises are revealed.


Small business environment being sine qua non of its development

Kosov М.Е. Cand. Sc. (Economics), Russian StateUniversity for commerce and economics

Journal: National Interests: Priorities and Security, #4, 2009

Business environment formation is the foremost goal of the state and its instrumentalities. Business environment is raised by those fields of small business that ensure its performance and development commonly referred to as its infrastructure. Infrastructure of small and medium business support is regarded as a system of profit-making and non-profit organizations that are established, operate or are external suppliers (executor, contractor) invited to place orders of goods supply, carrying out of works and rendering services for state of municipal requirements.


Profit tax reforming - step towards to development of small innovative business

Kosov M.E. PhD in Economics, Associate Professor of department "Finance and Statistics", The Russian State University of Trade and Economics ( kosovme@gmail.com )

Yagudina E.V. Lecturer of department "Tax Policy", the Russian State University of Trade and Economics ( esme88@yandex.ru )

Journal: Finance and Credit, #47, 2012

In the article the profit tax of the organizations as one of the instruments of state regulation of the organizations activity is considered. The conclusion is drawn on prevalence in the tax system of the Russian Federation of fiscal tax, uneven distribution of tax burden between the economy sectors, absence of incentives to attraction of the financial resources in the innovative business. In order to strengthen the regulatory impact of income tax on the economy makes proposals to improve the mechanism of profit taxation of small innovative enterprises.


Funding sources for early-stage innovation companies

Kosov M.E. head of a chair «Tax trial and control», Russian State University of Trade and Economics, candidate of economics, docent ( kosovme@mail.ru )

Sigarev A.V. student of magister program «State policy and regulation», Lomonosov Moscow State University ( alexsigarev@yandex.ru )

Journal: Finance and Credit, #25, 2010

It is generally accepted that the driving force of innovation development is small-scale business, since the considerable part of innovations is created in this sector of economy. Experience shows that the major obstacles to small firms’ development, especially with advanced technologies, are lack of financing as a result of high riskiness. This article provides detailed analyses of main funding sources for early-stage innovation companies, such as own funds, government programs, business incubators, science parks, venture funds, angel investors. Special attention is paid to competitions that give innovators the possibility to start up their business.


State support of venture industry

Kosov M.E. head of a chair «Tax trial and control», Russian State University of Trade and Economics, candidate of economics, docent ( kosovme@mail.ru )

Sigarev A.V. student of magister program «State policy and regulation», Lomonosov Moscow State University ( alexsigarev@yandex.ru )

Journal: Finance and Credit, #20, 2010

The purpose of Russian economy transition to innovative way needs an improvement of working institutions as well as creation of additional ones including institute of venture financing. In this work a question of the state support of venture financing is taken up. The following ways of influence are being analyzed:
     - stimulation of innovation sphere through tax policy,
     - the mechanism of public-private partnership,
     - creation of special economic zones.
     As conclusion the state activity concerning the venture industry development should be aimed at improvement of legal mechanisms to provide efficiency of budgetary and private-state financing of innovations also to establish system of tax privileges and preferences for high-risk business.


Models of hydrocarbon markets development in emerging economies

Kosov M.E. Financial University under Government of Russian Federation, Moscow, Russian Federation ( kosovme@mail.ru )

Journal: Economic Analysis: Theory and Practice, #4, 2018

Subject The article addresses the models of hydrocarbon market development in emerging economies. It includes a tactical area that relates to permanent use of resources available in the country, and a strategic area that relates to stock accounting inclusive of proven fields.
Objectives The purpose of the study is to disclose tactical, strategic and integral dependence of the Russian economy on oil, gas and coal production.
Methods I employ the methods of extrapolation, comparison, systematization, and econometric analysis.
Results I suggest using the indicators of tactical, strategic and integral dependence of the national economy on natural resources, which include oil, gas and coal. The findings may be helpful for monitoring the resource dependence of Russia and other developing countries.
Conclusions The paper offers a procedure for weighing individual resource characteristics that will enable a more accurate forecasting of the national economy development.


Forms of budget investments and their efficiency enhancement

Kosov M.E. Financial University under Government of Russian Federation, Moscow, Russian Federation ( kosovme@mail.ru )

Journal: Economic Analysis: Theory and Practice, #1, 2019

Subject The article investigates budget investments and their forms as factors underlying the infrastructure development and social projects realization. Budget investments imply funds from the budget directed to create or increase the value of State (municipal) property.
Objectives The aim is to review trends in and specifics of the main forms of budget investments in Russia, identify mechanisms to increase the efficiency of budget investments.
Methods The study rests on publications from academic literature, methods of synthesis and analysis, comparisons, formalization and specification.
Results The paper offers options to improve the efficiency of budget investments in Russia. The findings may contribute to enhancing the efficiency of budget investments and rational use of budget funds.
Conclusions Efficiency is a barometer of development and use of budget investments. In addition to improving the regulatory and legal framework for budget investments, it is important to reconsider the approach to public finance management.


The angel investor financing of innovation projects

Kosov M.E. head of a chair «Tax trial and control», Russian State University of Trade and Economics, candidate of economics, docent ( kosovme@mail.ru )

Sigarev A.V. student of magister program «State policy and regulation», Lomonosov Moscow State University ( alexsigarev@yandex.ru )

Journal: Finance and Credit, #22, 2010

Innovation companies are sorely in need of financing in the early stages of their development. The high level risks don't allow traditional ways for raising funds. This article is devoted to angel investors study as a funding source for innovation projects. The basic features, networks and syndicates of angel investors are examined. The situation in Russian Federation is analyzed, where angel investors' movement is only developing. It is concluded that the world financial crisis can influence the angel investors sector in two different ways. On the one hand the crises slows down the withdrawal from invested projects, reducing the amount of money, available for investment. On the other hand the venture capital development history shows that investment made in period of economic crisis can yield high dividends in the future.


Factoring as a tool for financing of small and medium-sized business

Kosov M.E. Financial University under Government of Russian Federation, Moscow, Russian Federation ( kosovme@mail.ru )

Journal: Financial Analytics: Science and Experience, #1, 2019

Subject This paper discusses the instruments of financing small and medium-sized businesses and factoring, in particular, as one of the solutions to problems of working capital shortage.
Objectives The paper aims to investigate the factoring services market of Russia, its trends of development, participants, and the share of factoring in the financing of small and medium-sized businesses.
Methods For the study, I used the methods of synthesis and analysis, comparison, particularization, and formalization.
Results The paper presents the main tendencies in the development of the factoring services market of Russia. It also proposes certain ways to solve the problems of low growth rates of factoring market in Russia.
Conclusions and Relevance Factoring has a number of advantages that can increase the products turnover of small and medium-sized enterprises. The existence of a number of constraints negatively affects its application as a type of financing for enterprises. The results of the research can be used in the development of measures to stimulate the development of factoring in Russia as an alternative type of financing for small and medium-sized businesses.


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