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Taxes and Taxation
Reference:

Fisher, O. V., Perekrestova, L. V., Lomakina, T. P., Irizepova, M. Sh. Evaluation of Efficiency of Tax Incentives for Innovative Activity in Russia

Abstract: Among all the countries that have selected the innovation development strategy, Russia’s position is still rather weak. However, Russia can strengthen its position by developing tools for encouraging significant positive changes in the development of innovations and include promotion of innovative activity in the list of priorities of state taxation policy. This emphasizes the need for a proper evaluation of the influence of taxation policy on the innovative element of economic growth. As a target of the most active tax incentives, innovation enterprises need well-grounded efficient tax exemptions and preferences. The research methodology includes subject-object and structuralfunctional research methods within the framework of the systems approach as well as the methods of analysis, synthesis, deduction and induction. The purpose of the research article is to establish a certain approach to evaluating Russian innovation enterprises. The results of the article are the following: 1) the authors classified the targets of Russia’s taxation policy in 2008–2013 in the sphere of encouraging innovative activity; 2) the authors described different interpretations of the saving ratio in economic and statistical researches and offered a clear definition of the tax saving ratio for innovation enterprises that use tax exemptions; 3) they added a number of new ratios to the tax statistics tools including the innovative tax saving ratio, research and development cost tax saving ratio, tax saving ratio of the cost of innovative products sold, tax to revenue ratio for innovative activity expenses, tax to revenue ratio for innovative activity profit, innovative activity tax incentives efficiency ratio and tax incentives for the growth of research and development expenses ratio; 4) the authors shared their own approach to the systems evaluation of efficiency of tax preferences granted to innovation enterprises based on the two-level combination of statistical indicators; 5) they also described the structural features of grouping of the aforesaid ratios. That allowed to outline the groups of indictors reflecting direct and indirect effects of tax incentives granted to an innovation enterprise.

Keywords:

amortization policy, innovation enterprise, tax saving, tax to revenue ratio, tax exemption, taxation policy, tax statistics, tax incentives, evaluation, efficiency of tax exemptions.

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