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Taxes and Taxation
Reference:
Bazhenov, A. A., Saveliev, I. I.
Peculiarities of Promotion
and Taxation of Innovation Activities of
Russia’s Organizations: History and Modern Age
// Taxes and Taxation.
2012. ¹ 9.
P. 55-65.
URL: https://en.nbpublish.com/library_read_article.php?id=61978
Bazhenov, A. A., Saveliev, I. I. Peculiarities of Promotion and Taxation of Innovation Activities of Russia’s Organizations: History and Modern AgeAbstract: The article is devoted to promotion of innovation activities in Russia, in particular, through taxes. The author provides a post-event analysis, describes the basic modern instruments of promoting innovation activities in business and shares his thoughts on perspectives of such measures. Special attention is paid at principal differences in approaches of the Soviet and modern researches to development of organization innovation activity. The author underlines and proves the leading role of a state institution in this process. The author also views the main legal acts related to taxation of innovation activities in modern Russia and defines the main goals of tax policy in supporting investments into innovation activities in business. Keywords: taxes and taxation, innovations, economy, state institution, model, taxpayer, organization, legislation, benefits, instruments.
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This article written in Russian. You can find original text of the article here . References
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