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Tax incentives for small and medium-sized business R&D

Viktorova N.G. Peter the Great St. Petersburg Polytechnic University, St. Petersburg, Russian Federation ( viktorova_ng@spbstu.ru )

Vylkova E.S. North-West Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration, St. Petersburg, Russian Federation ( vylkovaelena@mail.ru )

Pokrovskaya N.V. Saint Petersburg State University, St. Petersburg, Russian Federation ( n.pokrovskaia@spbu.ru )

Journal: Finance and Credit, #2, 2019

Subject Small and medium-sized enterprises play a special role in high-tech product manufacture and promotion. Therefore, additional tax incentives for small and medium-sized innovative enterprises should be an important area of government regulation.
Objectives The study aims to investigate tax regulation of R&D in Russia and foreign countries, focusing on special conditions for small and medium-sized high-tech businesses.
Methods In the course of the study, we reveal special conditions for small and medium-sized innovative businesses. Based on OECD statistics, we analyze the level of tax incentives for R&D.
Results The paper identifies countries that apply tax incentives or direct funding for R&D. The State support to innovation is high enough in all of them, though developed countries do not have a single approach to incentives for knowledge-intensive SMEs. In Russia, the businesses conducting research and development also have government support. However, the values of 1-B index that characterizes the tax subsidy rate are low. This points to the lack of priorities for high-tech SMEs.
Conclusions More significant tax incentives for small and medium-sized enterprises will have a beneficial impact on innovation growth in Russia.


Modern etymology of the term "tax planning"

Evstigneev E.N. PhD in Economics, professor, head of department "Taxation and Tax management", St. Petersburg Trade and Economic Institute ( eennn@yandex.ru )

Viktorova N.G. PhD in Economics, professor, associate professor of department "Taxation and Tax management", St. Petersburg Trade and Economic Institute ( viknata@mail.ru )

Journal: Economic Analysis: Theory and Practice, #20, 2012

The various interpretations of the term "tax planning" of famous Russian scientists presented copyright vision of the problem are analyzed in the article. The made definition is focused on modern ways, means and the technologies promoting achievement of the purpose of tax planning and strategy of economic development of the managing subject.


Ways of an estimation of factors of a sustainable development of agriculture

Konovalov V.V. Cand.Econ.Sci., the senior lecturer of chair of book keeping and statistics, Tomsk agricultural institute ( konovalov@tomsk.gov.ru )

Konovalova T.V. Cand.Econ.Sci., the senior lecturer, the manager of chair of book keeping and statistics, Tomsk agricultural institute

Viktorova A.B. the assistant to chair of book keeping and statistics, Tomsk agricultural institute

Journal: Economic Analysis: Theory and Practice, #27, 2009

In article the complex estimation based on use of effectiveness ratio of factors of economic development, allowing to define possibility of functioning of agriculture of regions is offered. The offered algorithm will allow to distribute objectively territories on success degree is industrial-economic activities. Problems are defined and priorities of development of agrarian and industrial complex with use of a method of an expert estimation are placed.


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