|
Journal of Foreign Legislation and Comparative Law
Reference:
E.A. Tsvetkova
Experience of Tax Stimulation Industrial Development
in the USA in The Middle of the XX-th Century
// Journal of Foreign Legislation and Comparative Law.
2012. ¹ 6.
P. 188-192.
URL: https://en.nbpublish.com/library_read_article.php?id=62029
E.A. Tsvetkova Experience of Tax Stimulation Industrial Development
in the USA in The Middle of the XX-th Century
Abstract:
The tax system is one of the most effective tools of the state stimulation of industrial development. The state by
means of preferential tax rates can approach differentially to different types of business activity, and also to realization of
the actions having different profitableness. Thereby it regulates investment process, stimulating development of capacities
at branches of manufacture not so attractive to business activity.
Keywords:
Investments, Innovations, The industry, Stimulation, Taxes, Finance
This article can be downloaded freely in PDF format for reading. Download article
References
1. Osipov M.A. Metody nalogovogo stimulirovaniya investitsiy v innovatsionnoe razvitie ekonomiki // Pro-blemy sovremennoy ekonomiki. 2008. ¹ 1.
2. «Economic Report of the President». Wash., 1964, p. 108.
3. Shundeev V. Gosudarstvo i nakoplenie kapitalov v SShA. M.: izd-vo «Nauka», 1967. s. 159; Budavey V. Vos-proizvodstvo osnovnogo kapitala v SShA. M.: izd-vo «Mysl'», 1966.
4. J. Van Noorn. Tax Treatment of Research and Development. Amsterdam, 1962. p. 272.
5. «Sovremennye tsikly i krizisy». M.: izd-vo «Mysl'», 1967. s. 345-357.
6. «American Economic Review», May 1963, p. 35 Ratner S.V., Dira D.V. Nalogovoe stimulirovanie al'ternativ-noy energetiki v Evrope // Mezhdunarodnyy bukhgalterskiy uchet. 2012. ¹ 17. S. 56-62.7.
7. «Capital Goods Review», September 1966, p. 2.
8. «Challenge», March-April, 1966, p.36.
9. Business Week», September 17, 1966, p. 36.
10. “Congressional Quarterly Weekly Report”, 25.IV 1969, p. 577; 9.I 1970, p.102.
11. Congressional Quarterly Weekly Report», 25.IV 1969, p. 577; 9.1 1970, p. 102.
12. Ratner S.V., Dira D.V. Nalogovoe stimulirovanie al'ternativnoy energetiki v Evrope // Mezhdunarodnyy bukhgalterskiy uchet. 2012. ¹ 17. S. 56-62.
13. Bryzgalin A.V., Fedorova O.S., Kharalgina O.L., Efremova T.A., Koroleva M.V., Il'inykh D.A., Mitrofanova I.A., Platonov I.E., Knyazeva O.N., Batsunova S.I. Uchetnaya politika predpriyatiya dlya tseley nalogooblozheniya na 2012 god // Nalogi i finansovoe pravo. 2011. ¹ 12. S. 31-245, 250-324
|