Optimization of tax incentives for innovation: international and Russian aspects

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.