Abstract
Innovative development of the oussian economy is a priority of the government economic policy. The main objectives of tax policy in the medium term are to create incentives for innovative activities of taxpayers and support innovation in Russia. The most effective form of government incentives for innovative activity is thought to be preferential tax treatment of expenditure on scientific research. The author of the article justifies a number of suggestions for improving taxation of innovative activity.
Keywords
innovative activity, tax incentives, tax credits, depreciation, investment tax credit, venture capital financing
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