Kalakov, R. N. Tax Preferences on Income Tax in the Sphere of Innovation Activities

Abstract: The main goal of the article is to commonly used tax preferences in income tax and their relation to the indicators of social and economic development of the Russian Federation. The author of the article describes the main tax preferences on income tax, their application and role in tax regulation of the economic process. The article also contains the analysis of the infl uence of certain tax preferences established by the Russian Federation Tax Code on indicators of innovation activity. The author also analyzes experience of granting tax preferences on income tax to certain constituents of the Russian Federation. The author provides the summary and comparison of tax preferences granted to the residents of innovative economic areas and participants of the Skolkova project. Based on the results of the research the author suggests certain ways to improve mechanisms of infl uence of tax preferences on income tax. Results of the research can be used in the process of establishment of improvement measures in tax and levy laws regarding stimulation of innovation.

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