Optimization of tax incentives for innovation: international and Russian aspects

Authors

Yu. N. Aleksandrin
Kuban State University, Russian Federation

Abstract

The dynamics of the innovation activity of Russian companies for the period of 2000–2014 are analyzed. The author revealed the specifics of innovational business tax incentives in the countries with innovation-oriented economies such as the United States, Singapore, South Korea and Japan. The author of the study considered the instruments of tax stimulation of innovation activities of Russian enterprises, as well as offered crucial directions of optimization of tax incentives for innovative entrepreneurship in Russia.

Keywords

innovative business, stimulation of innovative activity, tax incentives, volume tax deductions, incremental tax deductions, tax holidays

Author Info

Yu. N. Aleksandrin

Ph.D. in Economics, Associate Professor of the Department of World Economics and Management at Kuban State University

Email: alex_yun.05@mail.ru

References

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Article Details

Issue

2015 · No. 4 (40)

Section

Entrepreneurship

Publication History

Published 2015-12-25

How to Cite

[1]
Aleksandrin Y.N. Optimization of tax incentives for innovation: international and Russian aspects // Economics: Theory and Practice. 2015. No 4 (40). С. 62–70. URL: https://etip.kubsu.ru/article/view/244

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Copyright (c) 2015 Yu. N. Aleksandrin

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This work is licensed under a Creative Commons Attribution 4.0 International License.