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Taxes and Taxation
Reference:
Ilyina, S. A.
Tax Incentives of Innovation Activity
of Small- and Medium-Sized Enterprises
// Taxes and Taxation.
2016. ¹ 9.
P. 652-667.
URL: https://en.nbpublish.com/library_read_article.php?id=68070
Ilyina, S. A. Tax Incentives of Innovation Activity of Small- and Medium-Sized EnterprisesAbstract: Experience of many developed countries demonstrate that tax incentives are indeed effective measures of the state support of innovative small- and medium-sized enterprises which activity contributes to the effective innovative development of the country’s economy. The object of the research is the tax incentive tools of innovation activity performed by small- and medium-sized Russian enterprises. The subject of the research is the performance evaluation of tax support of innovation small- and medium-sized enterprises. The purpose of the present research is to systematize existing tax privileges in relation to innovation activity of small- and medium-sized enterprises, their performance evaluation and description of the primary areas of legislative improvement. Within the framework of the present research, the author has used the methods of data analysis and comparison to deϔine and systematize tax incentive tools of innovation activity of small- and medium-sized enterprises in Russia. As a result of the research, the author has made a conclusion that Russia uses a wide range of tax incentive tools, however, there are many tax privileges that either do not cover significant groups of innovation small- and medium-sized enterprises or are too unattractive for them. The author also offers her recommendations on how to amend Russian laws in order to increase efficiency of state support measures in the sphere of tax incentives. Keywords: tax privileges, tax preferences, tax incentive tools, state support, small-sized enterprises, medium-sized enterprises, small business enterprises, innovation enterprises, innovation activity, innovations.
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