UDC 336

TAX STIMULATION OF INNOVATIVE ACTIVITY OF RUSSIA

Padychev Alexander Andreevich1, Belousova Svetlana Nikolaevna2
1Southwest State University, 3nd year student of the Department of economic security and taxation
2Southwest State University, Candidate of economic Sciences, senior lecturer of the Department of economic security and taxation, teacher

Abstract
The article highlights the main areas of impact of tax policy on the development of innovation, identify the types and forms of tax incentives for businesses in the Russian Federation. Studied foreign experience to stimulate innovation oriented organizations, as well as the proposed measures to support enterprises involved in innovation activities through the use of tax mechanisms.

Keywords: incentives, Innovation, innovative activity, tax credits, tax system.


Article reference:
Tax stimulation of innovative activity of Russia // Economics and innovations management. 2016. № 6 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2016/06/11577

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