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Taxes as a Tool for Regional Innovation Development


Medeya Ivanova
(about the author)

Ivanova Medeya Vladimirovna – Associate Professor, Department of Economic Theory and Finance, Kola Branch, Petrozavodsk State University

Published in:
Russian Journal of Entrepreneurship
– № 8 / April, 2012



Keywords: innovation, regional development, taxes


Citation:
Medeya Ivanova (2012). Taxes as a Tool for Regional Innovation Development. Russian Journal of Entrepreneurship, 13(8), 172-178. — url: http://bgscience.ru/com/lib/3590


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Abstract:

The paper deals with the basic tools of the tax regulation of innovation activities in the Russian Federation and the possibility of using tax incentives to stimulate innovations at the regional level.








References:
1. Rashkin V.F. Nekotorye aspekty gosudarstvennogo regulirovaniya innovatsionnoy deyatelnosti v Rossiyskoy Federatsii // Nedvizhimosty i investitsii. Pravovoe regulirovanie. − 2007. − № 5−9. − S 11.
2. Ivanov Yu.B. Nalogovye aspekty gosudarstvennoy podderzhki innovatsionnoy deyatelnosti predpriyatiy / Materialy mezhdun. nauch.-praktich. konf.; pod red. R.M. Nizhegorodtseva. – M., 2006. – S. 114
3. Nalogovyy kodeks RF: feder. zakon: prinyat 5 avg. 2000 g. № 117-FZ (s dop. i izm. ot 6 dekabrya 2011 g. N 405-FZ) [Elektronnyy resurs]. – Rezhim dostupa: http://www.consultant.ru.
4. Federalnyy zakon ot 23.08.1996 № 127-FZ «O nauke i gosudarstvennoy nauchno-tekhnicheskoy politike» (v red. ot 03.12.2011).
5. Federalnyy zakon ot 28.09.2010 № 244-FZ «Ob innovatsionnom tsentre «Skolkovo»» (v red. ot 28.11.2011).
6. Federalnyy zakon ot 30.11.2011 № 371-FZ «O federalnom byudzhete na 2012 god i na planovyy period 2013 i 2014 godov».
7. Federalnyy zakon ot 24.06.2007 № 209-FZ «O razvitii malogo i srednego predprinimatelstva v Rossiyskoy Federatsii» (v red. ot 06.12.2011).
8. Federalnyy zakon ot 11.01.2011 № 1315-01-ZMO2 «O gosudarstvennoy podderzhke investitsionnoy deyatelnosti na territorii Murmanskoy oblasti».

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