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Taxes and Taxation
Reference:

Panskov, V. G. On Tax Stimulation of the Russian Economy Modernization

Abstract: In order to modernize the Russian economy we need a new tax policy which would become a powerful catalyser of additional financial resources for innovation and investment projects. According to the author, the current tax policy does not fully use amortization deductions as a possible source of economy modernization. The author believes it is necessary to introduce an amortization reform in our country and describes the main goals of such a reform. Based on the author, we should also more actively use such tax instruments as profit and investment tax credit. The author of the article also suggests that the country’s tax policy should be more dynamic and active which would be possible to achieve with the help of the mentioned above instruments.


Keywords:

tax, policy, amortization, innovation, stimulation, economy, reform, credit, assets, deductions, modernization.


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