Home  Journals  Finance and Credit  45(381) - 2009 December

Tools of tax regulation of small innovative businesses

Available online: 3 December 2009

Subject Heading: Tax regulation

JEL Classification: 

Russian system of state regulation has not still involved the opportunities of tax to stimulate innovations, including small enterprises. In the present work the specificity of small innovative businesses is determined as well as theirs importance for enhancement of economy competitiveness, also different aspects of government assistance are examined and low efficiency of existing tax norms pertaining to stimulation of innovations in small businesses is revealed. The new tool of tax regulation of small innovative business is suggested and necessity of its introduction in tax system of the country is proved.

Keywords: small innovative business, tax regulation

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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