The article studies the approaches of federal and regional authorities to creation of certain elements of institutional environment for the implementation of economic clustering. We also consider the aspect of the accelerated creation of the economy required for stimulation of clustering, and the aspect of domestic legislative framework. We analyze approaches to various financial support of the creation of territorial clusters. We also consider the features of taxation and tax control as an economic aspect of the institutional environment of clusters, we define the main problems of taxation and draw recommendations for the development of taxation of legal entities in a cluster. The article analyzes regulatory framework in taxation. We reveal the features of the activity of cluster members that affects taxation. We suggest a simplified economic model for calculating income tax provided that the participants in cluster chose a consolidated group of taxpayers that creates new bases for tax relations. The content of the article may be of interest to Russian and foreign experts engaged in the development of institutional environment of clusters.
Tel : +7 495 649 6241
Fax : +7 800 3331538
E-mail : bgscience@idbg.ru
Address : RUSSIA, 101000, Moscow, Myasnitskaya st. 13-2
