Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Taxes and Taxation
Reference:

Savina, O. N., Malkova, Yu. V. Monitoring of Effi ciency of Tax Instruments Stimulating Development of Innovation-Driven Economy under Conditions of Active Legislation and Improvement Trends

Abstract: The main factor of development of modern economy is innovation activity – a complex and dynamic economic category that, due to its nature and features, requires a constant research and, consequently, constant monitoring and analysis. The article gives certain suggestions on arrangement of monitoring of active instruments supporting innovation activity and substitution of current methods with new and more effi cient ones.


Keywords:

taxes and taxation, innovation activity, innovation process, tax stimulation, innovation benefi ts, monitoring, tax benefi ts, budget effi ciency, social effi ciency, performance evaluation.


This article can be downloaded freely in PDF format for reading. Download article


References
1. Nalogovyy kodeks RF.
2. Zakonoproekt «Ob innovatsionnoy deyatel'nosti v Rossiyskoy Federatsii», ¹271376-5 ot 16.11.2009.
3. Federal'nyy zakon ot 19.07.07 ¹195-FZ «O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty
4. Rossiyskoy Federatsii v chasti formirovaniya blagopriyatnykh nalogovykh usloviy dlya finansirovaniya
5. innovatsionnoy deyatel'nosti».
6. Federal'nyy zakon «O nauke i gosudarstvennoy nauchno-tekhnicheskoy politike» ¹127-FZ ot 23.08.1996 g.
7. Federal'nyy zakon «O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii
8. v chasti formirovaniya blagopriyatnykh nalogovykh usloviy dlya finansirovaniya innovatsionnoy de-
9. yatel'nosti» ot 19.07.07 ¹195-FZ.
10. Zakon Tomskoy oblasti “Ob innovatsionnoy deyatel'nosti v Tomskoy oblasti” ot 4 sentyabrya 2008 goda
11. ¹186–OZ.
12. Zakon Khanty-Mansiyskogo avtonomnogo okruga - Yugry “Ob innovatsionnoy deyatel'nosti v Khanty-
13. Mansiyskom avtonomnom okruge - Yugre” ot 10 iyulya 2010 g. ¹114-oz.
14. Rossiyskiy statisticheskiy ezhegodnik. 2008: Stat.sb. / Pod red. V.L. Sokolina.
15. Osnovy politiki Rossiyskoy Federatsii v oblasti razvitiya nauki i tekhnologiy na period do 2010 goda
16. i dal'neyshuyu perspektivu: utv. Prezidentom RF 30 marta 2002 g. ¹(1) Pr-576 — Informatsionno-
17. spravochnaya sistema Garant.
18. O federal'noy tselevoy programme «Issledovaniya i razrabotki po prioritetnym napravleniyam raz-
19. vitiya nauchno-tekhnologicheskogo kompleksa Rossii na 2007–2012 gody» (s izmeneniyami ot 18 avgusta
20. 2007 g., 19 noyabrya 2008 g., 27 yanvarya 2009 g.): postanovlenie Pravitel'stva RF ot 17 oktyabrya 2006 g.
21. ¹(1) 613 — Informatsionno-spravochnaya sistema Garant.
22. Osnovnye parametry prognoza sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period
23. do 2020-2030 godov / Prilozhenie k Kontseptsii dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya
24. Rossiyskoy Federatsii. – MER RF, avgust, 2008g.
25. Vystuplenie V.V.Putina na rasshirennom zasedanii Gosudarstvennogo soveta «O strategii razvitiya
26. Rossii do 2020 goda», 8 fevralya 2008g., g.Moskva, Kreml', http://president.kremlin.ru
27. Glaz'ev S.Yu. Razvitie rossiyskoy ekonomiki v usloviyakh global'nykh tekhnologicheskikh sdvigov /
28. Nauchnyy doklad. M.: Natsional'nyy institut razvitiya, 2007.
29. Stiven C. Beering, Patrisiya D. Gallouey i t.d. Natsional'nyy sovet po nauke. 2010. Nauka i tekhnika
30. pokazateley 2010 goda. Arlington, Virdzhiniya: Natsional'nyy nauchnyy fond (NSB 10 - 01).