| Tulisova Alina Vladimirovna
The role of tax incentives in increasing efficiency of Russian companies' innovative and business activities
ID number: J202164
Abstract: The article deals with tax incentives as a tool for the development and promotion of innovations. There is proposal of coefficient that reflects tax incentives’ profitability. This is represented by the ratio of individual indicators of enterprises’ innovative activity which implement tax incentives to the benefits of tax costs. There were indicated the reasons for the inefficiency of tax incentives: the low level of innovation activity in the Russian Federation, the low demand for tax incentives on the part of taxpayers associated with the problems of their application, as well as insufficient attention to the design of innovative indicators at enterprises
Key-words: tax incentives, innovative activity, innovation, R&D, tax burden, tax benefits
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