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:

Nikityuk, L. G., Nechaev, A. S. Nikityuk, L. G., Nechaev, A. S.

Abstract: The article is devoted to the condition and problems of municipal housing and utilities in the Russian Federation. The authors of the article offer a model of so called investment-innovation mechanism for managing the sector of municipal housing and utilities. This model is based on the principles of commercialization of innovations, self-financing and self-sufficiency which would allow to achieve a maximum cost advantage for municipal housing organizations. Investment tax credit is presented as the main financial tool of investment-innovation mechanism in managing the sector of municipal housing and utilities. Investment tax credit can be granted for paying corporate profit tax and regional and local taxes. The authors describe the timeframes of such a credit, procedure for tax saving and a structure of the investment tax credit agreement. It is noted that municipal housing and utilities organizations can independently define directions of innovation activity based on the problems they need to solve at present. The authors describe external and internal factors influencing investment-innovation process and the main factors influencing the execution of investment-innovation activities in the sphere of municipal housing and utilities.


Keywords:

principle of self-financing, principle of commercialization, investment-innovation mechanism, innovation activities, housing and utilities, investment tax credit, principle of self-sufficiency, tax saving, competitive ability


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


References
1. Ofitsial'nyy sayt Tsentral'nogo banka Rossiyskoy Federatsii: [sayt]. URL: http://www/cbr.ru/.
2. Leont'ev I.L. Kommertsializatsiya rezul'tatov innovatsionnoy deyatel'nosti v sotsial'noy sfere [Elektronnyy resurs]/ I.L. Leont'ev// Rosmedportal.kom/Rosmedportal.com. – 2011. – tom 2.
3. Medvedeva Natal'ya Viktorovna. Nalogovoe regulirovanie investitsionnoy deyatel'nosti v Rossiyskoy Federatsii: avtoreferat dissertatsii na soiskanie uchenoy stepeni kand. ekon. nauk: 08.00.10-finansy, denezhnoe obrashchenie i kredit/ Medvedev Natal'ya Viktorovna. – Moskva, 2007.-22 s.
4. Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya ot 31 iyulya 1998 g. ¹ 146-FZ: prinyat Gos. Dumoy 16 iyulya 1998 g.: odobr. Sovetom Federatsii 17 iyulya 1998 g. (red. ot 19.07.2011).
5. Nalogovyy investitsionnyy kredit//Audit-it.ru [sayt]. URL: http://www.audit-it.ru/articles/account/contracts/a68/44940.html (data obrashcheniya: 05.01.12).
6. Nalogovoy sisteme neobkhodimo pridat' stimuliruyushchuyu funktsiyu: obzor poslednikh sobytiy v nalogovoy sfere, dekabr' 2009 / Rossiyskiy nalogovyy kur'er [Elektronnyy zhurnal] www.rnk.ru, ¹ 24, dekabr' 2009.
7. Sapronova A. A. Nalogovoe regulirovanie investitsionnoy deyatel'nosti (na materialakh Stavropol'skogo kraya): avtoreferat dissertatsii na soiskanie uchenoy stepeni kand. ekon. nauk: 08.00.05-ekonomika i upravlenie narodnym khozyaystvom / A. A. Sapronova.-Stavropol', 2006.-23 s.
8. Spektor V.A., Rybal'cheno M.B. Opyt i effektivnost' perekhoda ZhKKh na innovatsionnye formy upravleniya: Uchebnoe posobie. M.: GOU DPO GASIS, 2008. – 66 s.
9. Troshin A.N., Mazurina T.Yu., Fomkina V.I. Finansy i kredit: Uchebnik/ Pod red. A.N. Troshina, T.Yu Mazurinoy T.Yu., V.I. Fomkinoy. – M.: INFRA – M, 2009. – 408 s.: il. ISBN 978-5-16-003527-7
10. Stukalov A.V. Pravovye aspekty polnomochiy organov mestnogo samoupravleniya v sfere zhilishchno-kommunal'nogo khozyaystva i osobennosti ikh realizatsii // NB: Administrativnoe pravo i praktika administrirovaniya. - 2012. - 1. - C. 24 - 83. DOI: 10.7256/2306-9945.2012.1.479. URL: http://www.e-notabene.ru/al/article_479.html