Tax incentives for innovative small business: the Russian model A. M. Grinkevich, L. S. Grinkevich, O. S. Belomyttseva
Material type:
ArticleSubject(s): малый бизнес | инновации | налоговые льготы | Российская ФедерацияGenre/Form: статьи в сборниках Online resources: Click here to access online
In:
The Impact of globalization on international finance and accounting : 18th Annual conference on finance and accounting (ACFA) P. 35-42Abstract: Designing an effective tax regime for small businesses remains a pressing issue. The authors engaged a comparative analysis of types and methods of tax incentives for small business and innovative business in global practice. It is concluded that the stimulating function of the taxation system in the Russian Federation has low efficiency and that innovative tax incentives are to be introduced. The authors propose a model of small business taxation with an embedded automatic regulator of the degree of tax burden on particular small entities with regard to their socio-economic impact and innovativeness.
Библиогр.: с. 42
Designing an effective tax regime for small businesses remains a pressing issue. The authors engaged a comparative analysis of types and methods of tax incentives for small business and innovative business in global practice. It is concluded that the stimulating function of the taxation system in the Russian Federation has low efficiency and that innovative tax incentives are to be introduced. The authors propose a model of small business taxation with an embedded automatic regulator of the degree of tax burden on particular small entities with regard to their socio-economic impact and innovativeness.
There are no comments on this title.