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Taxes and Taxation
Reference:
Tserenova, K. N.
Mechanisms of Tax Incentives of Financial Resources Demands and Supplies in the
Sphere of Innovations
// Taxes and Taxation.
2011. ¹ 12.
P. 69-76.
URL: https://en.nbpublish.com/library_read_article.php?id=59023
Tserenova, K. N. Mechanisms of Tax Incentives of Financial Resources Demands and Supplies in the Sphere of InnovationsAbstract: The article proves the need in displacement of the focus of state support towards tax incentives of fi nancing of innovation activities. The author of the article analyzes current mechanisms of tax incentives and suggests new mechanisms of tax stimulation of demand from innovation active companies on external sources of shared and debt fi nancing as well as stimulation of a fi nancial resource offer by specialized participants of the fi nancial market. Keywords: fi scal incentives, taxation of capital assets, venture capital fi nancing.
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