
	Taxes and Taxation Reference: Tserenova, K. N. Mechanisms of Tax Incentives of Financial Resources Demands and Supplies in the Sphere of Innovations // Taxes and Taxation. 2011. № 12. P. 69-76. URL: https://en.nbpublish.com/library_read_article.php?id=59023 Tserenova, K. N. Mechanisms of Tax Incentives of Financial Resources Demands and Supplies in the Sphere of Innovations Abstract: The article proves the need in displacement of the focus of state support towards tax incentives of fi nancing of innovation activities. The author of the article analyzes current mechanisms of tax incentives and suggests new mechanisms of tax stimulation of demand from innovation active companies on external sources of shared and debt fi nancing as well as stimulation of a fi nancial resource offer by specialized participants of the fi nancial market. Keywords: fi scal incentives, taxation of capital assets, venture capital fi nancing. This article is unavailable for unregistered users. Click to login or register References 1. Nalogovyy kodeks Rossiyskoy Federatsii. 2. Proekt Strategii innovatsionnogo razvitiya Rossiyskoy Federatsii na period do 2020 goda. 3. Klebaner V.S., Kuvalin D.B. Voprosy otsenki i stimulirovaniya innovatsionnoy aktivnosti (v 4. «Problemy i perspektivy tekhnologicheskogo obnovleniya rossiyskoy ekonomiki»). – M.: MAKS Press, 5. 2007. 6. Nayt F. Risk, neopredelennost' i pribyl'. – M.: Izdatel'stvo «Delo», 2003. 7. Rubtsov B.B. Evolyutsiya institutov finansovogo rynka i razvitie ekonomiki (v kollektivnoy mono- 8. grafii «Finansovye instituty i ekonomicheskoe razvitie»). – M. IMEMO RAN, 2006. 9. Karmannye fabriki // Kommersant' Sekret Firmy, №9 (313), 05.09.2011. 10. Loginov A.A. Finansovye instrumenty motivatsii korporativnogo rosta: zarubezhnyy opyt // Vestnik 11. Finansovoy akademii, 2007. №2. 12. Mel'nikova N.P., Bashkirova N.N. Prakticheskie voprosy sovershenstvovaniya nalogovogo stimuliro- 13. vaniya razvitiya innovatsionnoy ekonomiki v Rossii // Nalogi i nalogooblozhenie, 2007. №11. 14. Mirkin Ya.B. Nalogovoe stimulirovanie investitsiy v tsennye bumagi. URL: www.mirkin.ru 15. Yudanov A.Yu. Genii natsional'nogo biznesa // Ekspert, №16, (557) 23 aprelya – 6 maya 2007. 16. Burns L., Krever R. Taxation of Income from Business and Investment, 1998. 17. Charles Rivers Assoicates. An Analysis of Venture Capital Market Imperfections, 1985. 18. Eric von Hippel. The Sources of Innovation // Oxford University Press, 1988 19. Jaumotte F., Pain N. An overview of public policies to support innovation // OECD, 2005 20. Modigliani F, Miller M. H. Corporate Income Taxes and the Cost of Capital: A Correction: // The American 21. Economic Review, 1963. Vol. 53, No. 3. Pp. 433-443. 22. Poterba, James. Venture Capital and Capital Gains Taxation // National Bureau of Economics Research, 23. 1989.

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Tserenova, K. N. Mechanisms of Tax Incentives of Financial Resources Demands and Supplies in the Sphere of Innovations