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Fiscal sustainability of the region: Assessment indicators

Troyanskaya M.A. Orenburg State University, Orenburg, Russian Federation ( m_troyanskaya@mail.ru )

Vylkova E.S. North-West Institute of Management of RANEPA, St. Petersburg, Russian Federation ( vylkovaelena@mail.ru )

Journal: Regional Economics: Theory and Practice, #1, 2019

Subject The article investigates the issues of fiscal sustainability of the region being the basis for relations formation in the field of taxation.
Objectives The aim is to develop and offer a system of indicators to assess the fiscal sustainability of the region.
Methods The study relies on the methods of grouping, systematization, analysis and comparison.
Results We offer our own approaches (simplified and complex) to the assessment of the level of fiscal sustainability. The simplified approach rests on a comparison of estimate indicators. The complex approach includes a system of individual indicators (that reflect the social, budgetary and economic condition) and a set of indicators in the form of a composite index and point ratings of fiscal sustainability. The results of ranking the composite index and the point ratings of fiscal sustainability of public-law entities (on the subjects of the Volga Federal District case) enabled to verify the difference in their positions.
Conclusions The ranking helped identify the possibilities of public-law entities to ensure the sustainable development of the territory through stable tax revenues.


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.


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