Effects of tax regulation of investment into innovative projects

The relevance of the subject of the article is caused by the need of the assessment of the effects of the realization in practice of the law suggested by the Ministry for Economic Development of the Russian Federation, directed on the tax attraction of investment into innovative projects in the conditions of growth of the economic instability. Investments into innovations are closely connected with the spheres of business and any sort of the innovation can’t be carried out without capital investments. Investments into innovative projects are justified only in the conditions of the developed economy as they are guided by the results of the scientific and technical progress providing the reduction in cost of the main part of the capital and let cut the expenditures on the production of separate components of the manufactured product. The introduction of labor-saving innovations in the form of inputs of production leads to a decrease in production expenses, to the receipt of additional profit, improvements of image of the enterprises, to the attraction of new investments of new investors...