Question at hand
Bakhshian E. —
Using the capacity of preferential tax regimes of the regional investment projects and special investment contracts for the development of cluster approach in the Russian Federation
// Taxes and Taxation.
– 2020. – № 1.
– P. 1 - 15.
DOI: 10.7256/2454-065X.2020.1.32127 URL: https://en. nbpublish.com/library_read_article.php?id=32127
Read the article
The subject of this research is the theoretical and practical aspects of implementation of the regional investment projects (RIP) and special investment contracts (SIC), and prospects of their use as the instruments for incentivizing the development of innovation and industrial clusters in Russia. The article reveals the essence of cluster approach and its evolution in the Russian practice. The author meticulously examines the peculiarities of preferential tax regimes within the framework of RIP and SIC. Special attention is given to the conceptual changes of the legislation on SIC, and analysis of their impact upon the efficiency of the mechanism of SIC. The following conclusions were made: 1) preferential tax regime of RIP, being convenient, transparent and highly demanded by representatives of business sector, is presented as promising for supporting cluster participants; 2) novelties of the legislation on SIC contribute to the increase of its attractiveness for investors, including cluster participants; 3) tax regime of SIC may serve as the instrument for incentivizing such vectors of development of the cluster approach in Russia, as realization of joint projects of cluster participants, development of interregional clusters and intercluster cooperation.
intercluster cooperation, interregional clusters, regional investment project, special investment contract, tax incentives, innovative clusters, cluster approach, preferential tax treatment, cluster policy of Russia, cluster map
Ofitsial'nyy sayt Minpromtorga Rossii [Elektronnyy resurs] - URL: http://minpromtorg.gov.ru/press-centre/news/#!denis_manturov_za_tri_goda_zaklyucheno_40_specinvestkontraktov_na_obshhuyu_summu_1_trillion_rubley (Data obrashcheniya 10.01.2020)
«Ob utverzhdenii poryadka zaklyucheniya, izmeneniya, rastorzheniya spetsial'nykh investitsionnykh kontraktov». Federal'nyy portal proektov normativnykh pravovykh aktov [Elektronnyy resurs]-URL: https://regulation.gov.ru/p/94297 (Data obrashcheniya 10.01.2020)
Spravochnaya informatsiya: «Stavki naloga na imushchestvo organizatsiy v sub'ektakh Rossiyskoy Federatsii» (Material podgotovlen spetsialistami Konsul'tantPlyus) // SPS «Konsul'tantPlyus»
Gosduma odobrila novye l'goty dlya privlecheniya krupnykh investitsiy [Elektronnyy resurs]-URL: https://www.rbc.ru/economics/28/05/2019/5cebbc7d9a79473eabb69841 (Data obrashcheniya 10.01.2020)
Kakie otrasli ekonomiki chashche pol'zuyutsya nalogovymi l'gotami [Elektronnyy resurs]-URL: https://pro.rbc.ru/news/5e2edd1b9a79473e3c9fc0ed (Data obrashcheniya 06.01.2020)