- PII
- S0207-36760000392-0-1
- DOI
- 10.7868/S60000392-0-1
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume / Issue 6
- Pages
- 31-39
- 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
- Date of publication
- 04.11.2025
- Year of publication
- 2025
- Number of purchasers
- 1
- Views
- 945
RAS PresidiumОбщество и экономика Obshchestvo i ekonomika
- ISSN (Print) 0207-3676
- ISSN (Online) 3034-5987
ABOUT THE TAX INCENTIVES FOR INNOVATION
Индексирование
Scopus
Crossref
Higher Attestation Commission
At the Ministry of Education and Science of the Russian Federation
Scientific Electronic Library