Tax credits for stimulation of scientific research and experimental design works, investment tax credits in Russia and foreign countries

In the article the author studies the legal nature of tax credits granted to taxpayers in Russia and foreign countries. The study provides a comprehensive analysis of not only the legal, but also the economic nature of the tax credit. The author systematically compares the conditions for issuing loans in different countries, terms of their provision and categories of taxpayers for whom they are available. As a result of the study, similarities and differences were revealed between the tax credits provided to stimulate research activities in Russia and foreign countries.