Tax Policy of Stimulation of Innovative Activity of the Organizations in Russia and China: Development Stages and Realization Problems

Authors

  • Evgenia Anatolievna Kuklina Северо-Западный институт управления — филиал РАНХиГС , North-West Institute of Management — branch of the Russian Presidential Academy of National Economy and Public Administration Автор
  • Alexander Ivanovich Fedorkov Санкт-Петербургский государственный экономический университет Институт управления , Saint-Petersburg State Economic University Institute of Management Автор
  • Сяоцин Чжу Пекинский административный институт , Beijing Administrative Institute Автор
  • Юйсю Сунь Пекинский административный институт , Beijing Administrative Institute Автор
  • Тяньчэн Се Пекинский административный институт , Beijing Administrative Institute Автор

Keywords:

innovation, innovative activities, tax system, tax incentives

Abstract

In the article, basing on the analysis of the tax policy for stimulation of the innovations in Russia and in China, there are described the stages of development and implementation of fiscal instruments. The author reveals the basic problems of tax incentives for innovative activities of organizations in these countries.

Published

2013-11-15

Issue

No. 6 (2013)

Section

Articles