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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
// Taxes and Taxation.
2012. ¹ 4.
P. 24-34.
URL: https://en.nbpublish.com/library_read_article.php?id=59443
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 TrendsAbstract: 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.
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