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Taxes and Taxation
Reference:
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Evaluation of the changes in legislation on VAT in the sphere of innovative activity
// Taxes and Taxation.
2009. ¹ 1.
URL: https://en.nbpublish.com/library_read_article.php?id=56182
. Evaluation of the changes in legislation on VAT in the sphere of innovative activityAbstract: The novelties of the tax legislation broadened the sphere of non-VAT R and D. However, not all of the changes were fully correct normatively speaking and not all of them fit along the declared innovation policy of the state. The author offers to amend the existing legislation of the Russian Federation in this sphere. Keywords: tax, VAT, innovation, innovation activities, scientific research and construction, R and D, the Tax Code. Keywords: nalog, NDS, innovatsii, NIOKR, Nalogovyi kodeks
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