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Innovative Activity as Object of Tax incentives


Svetlana Belytyukova
(about the author)

Belytyukova Svetlana Mikhaylovna – Degree-seeking Student, Chair of Finance Management of Humanitarian Faculty, Perm National Research Polytechnic University

Published in:
Creative Economy
– № 5 / May, 2012



Keywords: innovative activity, tax incentives, tax regulation


Citation:
Svetlana Belytyukova (2012). Innovative Activity as Object of Tax incentives. Creative Economy, 6(5), 14-17. — url: http://bgscience.ru/com/lib/840


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Abstract:

Article considers theoretical aspects of tax tools utilization for enterprises innovative activity incentive. Actual problems of innovative activity tax regulation in Russia are considered.







References:
1. Vasilev S.V. Pravovye sredstva nalogovogo stimulirovaniya innovatsionnoy deyatelnosti [Tekst]. – M.: Torgovo-promyshlennaya palata Rossiyskoy Federatsii, 2008.
2. Poltavskiy P.A. Gosudarstvennoe regulirovanie innovatsionnoy deyatelnosti [Tekst] // Vestnik Chelyabinskogo gosudarstvennogo universiteta, 2010. №27 (208). – Ekonomika. Vyp. 29.
3. Nalogovyy kodeks Rossiyskoy Federatsii. Chasti 1 i 2 [Elektronnyy resurs] // http://www.consultant.ru/