Foreign experience, trends and prospects in Russia of the tax incentives for research and development activities
Автор: Shteynberg Konstantin Konstantinovich
Журнал: Теория и практика общественного развития @teoria-practica
Рубрика: Экономические науки
Статья в выпуске: 12, 2012 года.
Бесплатный доступ
The article studies foreign experience of the tax incentives for research and development activities, tendencies and approaches to resolution of the issue in the conditions of crisis. The author considers prerequisites for the research and development activities improvement by means of the tax incentives in order to activate innovative activities in the enterprises and development of business based on innovations.
Tax incentives, innovations, innovative activities, tax benefits, allowances from the tax base, research and development activities, innovative tax loan
Короткий адрес: https://sciup.org/14934031
IDR: 14934031
