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Tax Risks of the Small Innovation Enterprises of Business Incubator


Larisa Borisoglebskaya, Natalyya Viktorova, Vladimir Nekhoroshkov
(about the authors)

Borisoglebskaya Larisa Nikolaevna – Dr. of Econ. Sc., Professor Vice-Rector for Scientific Research Work FGBOU VPO “SPbTEI”, St.-Petersburg Trade and Economic Institute

Viktorova Natalyya Gennadyevna – Cand. of Econ. Sc., Associate Professor of Taxation and Tax Management FGBOU VPO “SPbTEI”, St.-Petersburg Trade and Economic Institute

Nekhoroshkov Vladimir Yuryevich – Postgraduate Student, St.-Petersburg Trade and Economic Institute

Published in:
Russian Journal of Entrepreneurship
– № 20 / October, 2012



Keywords: business incubator, innovation, risk management, small business, tax risk


Citation:
Larisa Borisoglebskaya, Natalyya Viktorova, Vladimir Nekhoroshkov (2012). Tax Risks of the Small Innovation Enterprises of Business Incubator. Russian Journal of Entrepreneurship, 13(20), 180-188. — url: http://bgscience.ru/com/lib/3852


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Abstract:

The article summarizes the tax risks of small entities under the innovative business incubator. Allocated external (objective) and internal (subjective) tax risks. With the author's method of risks ranked in order of importance, and assessed for this category of taxpayer.







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