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Viktorova N.G. Peter the Great St. Petersburg Polytechnic University, St. Petersburg, Russian Federation ( firstname.lastname@example.org )
Vylkova E.S. North-West Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration, St. Petersburg, Russian Federation ( email@example.com )
Pokrovskaya N.V. Saint Petersburg State University, St. Petersburg, Russian Federation ( firstname.lastname@example.org )
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.
Evstigneev E.N. PhD in Economics, professor, head of department "Taxation and Tax management", St. Petersburg Trade and Economic Institute ( email@example.com )
Viktorova N.G. PhD in Economics, professor, associate professor of department "Taxation and Tax management", St. Petersburg Trade and Economic Institute ( firstname.lastname@example.org )
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.
Konovalov V.V. Cand.Econ.Sci., the senior lecturer of chair of book keeping and statistics, Tomsk agricultural institute ( email@example.com )
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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