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

Vol. 24, Iss. 12, DECEMBER 2018

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

Sedash T.N. Financial University under Government of Russian Federation, Moscow, Russian Federation

Tyutyukina E.B. Financial University under Government of Russian Federation, Moscow, Russian Federation

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


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