System of Innovative Directed Tax Privileges as an Element of Economic Policy of the State

Authors

  • Evgeniya Anatolievna Kuklina Северо-Западный институт управления — филиал РАНХиГС , North-West Institute of Management branch of the Russian Academy of National Economy and Public Administration Автор
  • Alexander Ivanovich Fedorkov Северо-Западный институт управления — филиал РАНХиГС , North-West Institute of Management branch of the Russian Academy of National Economy and Public Administration Автор

Keywords:

инновационная деятельность, инновационная активность, налоговая система, налоговое стимулирование, налоговые льготы

Abstract

The article shows the location of the tax incentives in the innovative infrastructure. There are given the problems of the subject of research and the economic substance, characteristics and composition of the tax benefits. An analysis of international and domestic experience in tax incentives for innovation is carried out. The author also proposes guidelines for improving the system of tax incentives.

Published

2013-03-15

Issue

No. 2 (2013)

Section

Articles