Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Tax stimulation of investment activity: possibilities of improvement
Available online: 30 December 2013 Subject Heading: Taxation JEL Classification:
In the conditions of economy modernization stimulation of investments by means of tax tools (tax privileges and preference) is actual. In the article the main tax instruments of stimulation of investment activity are considered, their characteristic is given; possibilities of application and improvement are considered. The analysis of the tax privileges applied abroad, allowed concluding on possibility of their application in Russia. Keywords: investments, investment activity, taxation, tax incentives, tax rates, tax privileges, tax investment credit |
ISSN 2311-8725 (Online)
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