bgscience@idbg.ru
+7 495 648 62 41 Russia, 127015, Moscow, Novodmitrovskaya st. 5A (b. 7)
Menu

Switch to Russian:to Russian

Preferential Taxation of Clusters in the Context of Formation of Russian Innovative Economy


Mariya Ivanova, Vadim Zasyko
(about the authors)

Ivanova Mariya Olegovna – Doctor of Economic Sci., Deputy Director of the Center of Tax Administration and Financial Services, Russian Presidential Academy of National Economy and Public Administration

Zasyko Vadim Nikolaevich – Candidate of Economic Sci., Associate Professor of the Academic Department of Macroeconomic Regulation, The Financial University under the Government of the Russian Federation

Published in:
Russian Journal of Entrepreneurship
– № 7 / April, 2013



Keywords: cluster, cluster taxation, grants, investments, preferential taxation


Citation:
Mariya Ivanova, Vadim Zasyko (2013). Preferential Taxation of Clusters in the Context of Formation of Russian Innovative Economy. Russian Journal of Entrepreneurship, 14(7), 42-52. — url: http://bgscience.ru/com/lib/4209


Share:

Abstract:

Кey factors of a success in a cluster development are determined in the Article. The article examines the problem of “cluster” notion not being legislated currently in the Russian Federation and, moreover, the question of active government assistance which is not even under consideration at the moment because of absence of a corresponding legal framework. A process of high effective clusters formation would get significant speed in conditions where large funds are specially invested. A rich raw material base is a basis for integration of many primary sectors, such as engineering industry, production of transport equipment, chemical, pulp and paper industry. Several approaches for support of old clusters and creation of new ones are proposed in the Article on the basis of analysis of particular situations, namely: promoting of agglomeration of enterprises as a specific investment promoting; providing of tax remissions, replacement of one taxes with others; adoption of governmental acts intended for demand stimulation for intermediate products and production processes.







References:
1. Bez innovatsiy klasteram ne vyzhity / intervyyu direktora Instituta ekonomiki Uralskogo otdeleniya RAN doktora ekonomicheskikh nauk Yu. Lavrikovoy Oblastnoy gazete Sverdlovskoy oblasti [Elektronnyy resurs]. – Rezhim dostupa: http://old.oblgazeta.ru/new_print_v.htm?top_id=1345.
2. O napravlenii na rassmotrenie v Pravitelstvo Rossiyskoy Federatsii doklada «O predlozheniyakh po merakh gosudarstvennoy podderzhki razvitiya innovatsionnyh territorialnyh klasterov» [Elektronnyy resurs]. – Rezhim dostupa: http://www.economy.gov.ru/minec/activity/sections/innovations/politic/doc20120907_03.
3. Chto takoe Skolkovo? [Elektronnyy resurs]. – Rezhim dostupa: http://www.sk.ru/ru-RU/Model.aspx.
4. FZ o Vnesenii izmeneniy v otdelnye zakonodatelnye akty Rossiyskoy Federatsii v svyazi s prinyatiem Federalnogo zakona «Ob innovatsionnom Tsentre «Skolkovo» [Elektronnyy resurs]. – Rezhim dostupa: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=122036.
5. Pilotnye innovatsionnye territorialnye klastery Rossii, Rossiyskaya klasternaya observatoriya / Natsionalnyy issledovatelskiy universitet «Vysshaya shkola ekonomiki» [Elektronnyy resurs]. – Rezhim dostupa: http://cluster.hse.ru/pilots
6. Svodnaya baza dannyh po klasteram Rossii», [Elektronnyy resurs]. – Rezhim dostupa: http://www.economy.gov.ru/minec/activity/sections/innovations/politic/doc201001081707.
7. O korrektirovke deystvuyuschikh i proektov razrabatyvaemyh federalnyh tselevyh programm i gosudarstvennyh programm Rossiyskoy Federatsii s uchetom prioritetov deyatelnosti pilotnyh klasterov [Elektronnyy resurs]. – Rezhim dostupa: http://www.economy.gov.ru/minec/activity/sections/innovations/politic/doc20120907_03.
8. Minekonomrazvitiya nashlo ispolniteley innovatsionnogo proryva / Ezhednevnaya delovaya gazeta «RBK-Daily», statia A. Reznikovoy, V. Petlevogo, 18.06.2012, [Elektronnyy resurs]. – Rezhim dostupa: http://www.rbcdaily.ru/2012/06/18/focus/562949984127161.
9. O predlozheniyakh po meram gosudarstvennoy podderzhki razvitiya innovatsionnyh territorialnyh klasterov [Elektronnyy resurs]. – Rezhim dostupa: http://www.economy.gov.ru/minec/activity/sections/innovations/politic/doc20120907_03.
10. Poyasnitelnaya zapiska k proektu federalnogo zakona «O vnesenii izmeneniy v otdelnye zakonodatelnye akty Rossiyskoy Federatsii v chasti sozdaniya blagopriyatnyh nalogovyh usloviy dlya osuschestvleniya innovatsionnoy deyatelnosti subyektami malogo i srednego predprinimatelstva» [Elektronnyy resurs]. – Rezhim dostupa: http://asozd.duma.gov.ru/main.nsf/(ViewDoc)?OpenAgent&work/dz.nsf/ByID&7E192F1CD21EA1A5432579D600286D8D.
11. OECD Science, Technology and Industry Scoreboard. – 2009.
12. Nazarov V., Sinelnikov-Murylev S. O strategii sovershenstvovaniya rossiyskoy pensionnoy sistemy // Ekonomicheskaya politika. – 2009. – № 3.
13. Romer C. and Romer D. The Macroeconomic Effects of Tax Changes: Estimates Based on a New Measure of Fiscal Shocks // American Economic Review. – 2010. – June.
14. Podrobnee ob «effekte bezbiletnika» Kheyne P., Bouttke P., Prichitko D. Ekonomicheskiy obraz myshleniya. – M.: Vilyams, 2007. – 544 s.
15. Zhuk A.A . Asimmetrichnosty institutsionalnoy motivatsii ekonomicheskikh subyektov // Ekonomika i upravlenie: nauchno-prakticheskiy zhurnal. – 2010. – № 6.
16. Nalog kak premiya, OAO «MSP Bank» [Elektronnyy resurs]. – Rezhim dostupa: http://www.mspbank.ru/ru/support_program/analytical_materials/?pid=1804.
17. Zhuk A. «Nalogovaya lovushka» razvitiya predprinimatelstva v Ros sii // Voprosy ekonomiki. – 2012. – № 2.