Статья: Tax component of innovation state policy Автор: Манахов Сергей Владимирович (Wed, 03/11/2015 - 22:11)
This monograph was prepared under a research project supported by the Russian Foundation for Humanities №13-32-01301. State stimulation of formation of an innovative economy in Russia and its problems are researched and systematized. The theoretical foundantions of the research subject are indentified. Main stages of development of innovative activity in Russia and the main constraints on the process is identified. Foreign experience in the administration of tax incentives and investment tax credit are considered in detail, the possibility of its use in the Russian practice are identified. The author proposed the concept of improving tax legislation on the regulation of tax benefits to organizations engaged in innovative activities in Russia.
For specialists in various commercial and nonprofit organizations who are involved in the organization of innovation, research staff, graduate students, and anyone interested in theoretical and applied aspects of tax management of innovation processes.