Aleksandr MozgovoyPublished in:
Russian Journal of Entrepreneurship
– № 3-1 / March, 2011



Keywords: innovative developmentof economy, small and medium innovative enterprises, tax burden, tax incentives


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Abstract:

The article examines the role of small and medium-sized innovative businesses in the modernization of the Russian economy. The author analyzes the adopted and emerging changes in tax legislation in order to promote innovative companies. He draws a conclusion about the necessity to reduce the tax burden for small and medium-sized innovative enterprises.

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