| Title |
Stimulation of innovative-investment process: world experience / |
| Translation of Title |
Inovatyvaus investavimo proceso skatinimas: pasaulinė patirtis. |
| Authors |
Parfenova, Liudmila ; Pugachev, Andrei ; Juščius, Vytautas |
| DOI |
10.15181/rfds.v6i1.2332 |
| Full Text |
|
| Is Part of |
Regional formation and development studies : journal of social sciences.. Klaipėda : Klaipėdos universiteto leidykla. 2012, no. 1 (6), p. 83-92.. ISSN 2029-9370. eISSN 2351-6542 |
| Keywords [eng] |
tax stimulation ; innovation activity ; tax credits ; investment tax credit ; tax research credit ; amortization ; profit tax of the organizations ; modernization |
| Abstract [eng] |
In the article results of the comparative analysis of world experience of stimulation of innovative-investment process through the formation of a favorable tax climate are generalized. Development of tax stimulation of innovation activity is considered as a crucial factor in building a new model of economic growth. It is concluded that within the subject principle there are three elements of the stimulation instrument: amortization privileges, preferences concerning the profits tax, indirect measures of tax stimulation. Conclusions on potential use of foreign tax instruments of stimulation of innovation activity in the Russian conditions are presented. |
| Published |
Klaipėda : Klaipėdos universiteto leidykla |
| Type |
Journal article |
| Language |
English |
| Publication date |
2012 |
