Zharova E.N.Russian Research and Development Institute for Economics, Politics and Law in Research and Engineering, Moscow, Russian Federation zharovaen@rambler.ru
Importance Currently, the innovative development is one of the priorities in the economic policy of the State. The State should create mechanisms and specific measures to form the national innovative system of Russia and develop innovative business. The research examines the existing mechanism for tax incentives of innovative businesses in Russia, considering their specifics. Objectives The objective of the research is to identify barriers impeding the development of entities operating in the innovation sector of the economy and outline areas for their elimination. Methods Tax benefits for innovative businesses constitute one of the tools the State uses to indirectly stimulate and support operations of such businesses. The article presents three groups of businesses in the innovation sector, which enjoy tax benefits in order to reduce tax burden and improve performance indicators. Results I propose my own recommendations to boost the development of domestic businesses' innovative activities. Conclusions and Relevance I propose the following measures and activities to encourage innovative activities: to adopt the concept of innovative business at the federal level and indicate criteria for qualifying it as such; to consider interests of the medium-tech sector; to prolong terms of investment loans in line with the payback period of innovative products or technology, R&D costs and usefulness of and need in products or intangible assets under development; to articulate a set of measures for the State control over banks, which finance innovative entities; to utilize successful foreign experience in innovative development and setting up a system of institutions. The results of the research may be used in law making practices with regard to taxation of innovative businesses.
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