Home  Journals  Finance and Credit  12(780) - 2018 December

Using the international practices to encourage innovations in Russia: A tax aspect

Vol. 24, Iss. 12, DECEMBER 2018

Article PDF Version

Received: 13 September 2018

Received in revised form: 27 September 2018

Accepted: 11 October 2018

Available online: 24 December 2018

Subject Heading: FISCAL SYSTEM

JEL Classification: H21, H25, O38, O57

Pages: 2863–2875

https://doi.org/10.24891/fc.24.12.2863

Subject The article examines Russia's lag behind the developed countries in production of innovation products and scientific developments commercialization.
Objectives The article aims to analyze current tax policies of innovation stimulating and develop proposals to adapt foreign best practices in Russia.
Methods For the study, we used formal logic, systems approach, and the comparative analysis technique.
Results Having analyzed the practices of granting tax privileges in different countries and taking into account these practices and the Russian tax legislation in the field of innovation activity stimulation, we offer certain recommendations on improvement of the tax policy of Russia and granting or change of tax privileges.

Keywords: innovation activity, tax policy, tax incentive, benefits

References:

1. Mitrofanova I.A., Begacheva Yu.I. [Tax stimulation of investment and innovation activity of business entities: problems and prospects]. Uchet i statistika = Accounting and Statistics, 2017, no. 1, pp. 82–88. URL: Link (In Russ.)
2. Goncharenko L.I., Mel'nikova N.P. [On new approaches to the policy of tax incentives and preferences to boost economic development]. Ekonomika. Nalogi. Pravo = Economics, Taxes and Law, 2017, no. 2, pp. 96–104. URL: Link (In Russ.)
3. Kadomtseva M.E. [Tax support at innovative process stages]. Vestnik Permskogo natsional'nogo issledovatel'skogo politekhnicheskogo universiteta. Sotsial'no-ekonomicheskie nauki = PNRPU Sociology and Economics Bulletin, 2018, no. 1, pp. 230–241. URL: Link (In Russ.)
4. Malis N.I. [Tax policy for the medium-term period: benefits optimization and investments stimulation]. Nauchno-issledovatel'skii finansovyi institut. Finansovyi zhurnal = Financial Journal, 2014, no. 3, pp. 89–95. URL: Link (In Russ.)
5. Malis N.I., Gorokhova N.A. [Formation of efficient tax incentive system as the guarantee of its development]. Ekonomika. Nalogi. Pravo = Economics, Taxes and Law, 2014, no. 3, pp. 51–57. URL: Link (In Russ.)
6. Panskov V.G. [Tax instruments of rise in the Russian economy in the conditions of the economic crisis]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy Journal, 2016, no. 3-1, pp. 24–30. (In Russ.) URL: Link
7. Soboleva G.V., Yakovleva V.S. [The tax incentive efficiency in promotion of the economic activity]. Ekonomika. Nalogi. Pravo = Economics, Taxes and Law, 2014, no. 3, pp. 84–88. URL: Link (In Russ.)
8. Chilimova T.A., Ivanitskii V.P. [The role of State and corporations in developing the innovative economy]. Vestnik Omskogo universiteta. Seriya: Ekonomika = Herald of Omsk University. Series Economics, 2015, no. 3, pp. 296–301. URL: Link (In Russ.)
9. Dezhina I., Ponomarev A., Frolov A. [Advanced Manufacturing Technologies in Russia: Outlines of a New Policy]. Forsait = Foresight-Russia, 2015, vol. 9, iss. 1, pp. 20–31. (In Russ.) URL: Link
10. Zayats A.S. [Tax incentive instruments of innovation activity in the Russian Federation and foreign countries]. Unikal'nye issledovaniya XXI veka, 2016, no. 12, pp. 10–19. (In Russ.)
11. Koren' A.V., Protsenko Yu.A. [Investment tax deductions as instrument of increase of financial literacy of the population]. Fundamental'nye issledovaniya = Fundamental Research, 2016, no. 12-1, pp. 165–169. URL: Link (In Russ.)
12. Koren' A.V., Tatuiko A.V. [Foreign experience implementation of tax policy to stimulate economic growth]. Azimut nauchnykh issledovanii: ekonomika i upravlenie = Azimuth of Scientific Research: Economics and Administration, 2016, vol. 5, iss. 4, pp. 187–191. URL: Link (In Russ.)
13. Nikulina O.V., Kuznetsov A.A. [Tax incentives for innovation development of industrial enterprises of Russia on the basis of international experience]. Natsional'nye interesy: prioritety i bezopasnost' = National Interests: Priorities and Security, 2016, no. 9, pp. 75–88. URL: Link (In Russ.)
14. Ushakova S.E., Zharova E.N., Fetisov Yu.V. [Analysis of foreign and domestic experience of state regulation of use of the national intellectual capital]. Nauka. Innovatsii. Obrazovanie = Science. Innovation. Education, 2016, no. 3, pp. 78–103. URL: Link (In Russ.)
15. Cincera M., Ravet J., Veugelers R. R&D Financing Constraints of Young and Old Innovation Leaders in the EU and the US. iCite Working Paper, 2014, no. 2014–008. URL: Link

View all articles of issue

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

Journal current issue

Vol. 30, Iss. 3 March 2024

Archive