Translate this page:
Nota Bene. Books, journals, publishing technologies.
Please select your language to translate the article


You can just close the window to don't translate ☒
Library
 Your profile
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Back to contents

Taxes and Taxation
Reference:

Ilyina, S. A. Tax Incentives of Innovation Activity of Small- and Medium-Sized Enterprises

Abstract: 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.

This article can be downloaded freely in PDF format for reading. Download article


References
1. Postanovlenie Pravitel'stva RF ot 21 dekabrya 2005 g. ¹ 779 «O sozdanii na territorii g. Moskvy osoboi ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2005. – ¹ 52 (Ch. III). – St. 5742.,Postanovlenie Pravitel'stva RF ot 21 dekabrya 2005 g. ¹ 783 «O sozdanii na territorii g. Tomska osoboi ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2005. – ¹ 52 (Ch. III). – St. 5746.,Postanovlenie Pravitel'stva RF ot 21 dekabrya 2005 g. ¹ 780 «O sozdanii na territorii g. Sankt-Peterburga osoboi ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2005. – ¹ 52 (Ch. III). – St. 5743.,Postanovlenie Pravitel'stva RF ot 21 dekabrya 2005 g. ¹ 781 «O sozdanii na territorii g. Dubny (Moskovskaya oblast') osoboi ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2005. – ¹ 52 (Ch. III). – St. 5744.,Federal'nyi zakon ot 22 iyulya 2005 g. N 116-FZ (red. ot 03.07.2016) «Ob osobykh ekonomicheskikh zonakh v Rossiiskoi Federatsii» // SZ RF. – 2005. – ¹ 30 (Ch. II). – St. 3127.,Nalogovyi kodeks Rossiiskoi Federatsii. Chast' vtoraya ot 5 avgusta 2000 g. ¹ 117-FZ (red. ot 03.07.2016) // SZ RF. – 2000. – ¹ 32. – St. 3340.,Federal'nyi zakon ot 24 iyulya 2009 g. N 212-FZ (red. ot 03.07.2016) «O strakhovykh vznosakh v Pensionnyi fond Rossiiskoi Federatsii, Fond sotsial'nogo strakhovaniya Rossiiskoi Federatsii, Federal'nyi fond obyazatel'nogo meditsinskogo strakhovaniya» // SZ RF. – 2009. – ¹ 30. – St. 3738.,Federal'nyi zakon ot 28 sentyabrya 2010 g. N 244-FZ (red. ot 03.07.2016) «Ob innovatsionnom tsentre «Skolkovo» // SZ RF. – 2010. – ¹ 40. – St. 4970.,Soboleva, G. V. Effektivnost' nalogovykh l'got v stimulirovanii innovatsionnoi deyatel'nosti / G. V. Soboleva, V. S. Yakovleva // Ekonomika. Nalogi. Pravo. – 2014. – ¹ 3. – S. 84-88.,Il'ina, S. A. Faktory, vliyayushchie na protsess kommertsializatsii innovatsii na malykh i srednikh predpriyatiyakh v Rossii / S. A. Il'ina // Internet-zhurnal «NAUKOVEDENIE». – T. 8, ¹ 4 (2016). – URL: http://naukovedenie.ru/PDF/88EVN416.pdf. – (Data obrashcheniya: 30.08.2016).,Sitnikova, M. A. Perspektivy nalogovogo stimulirovaniya razvitiya predpriyatii malogo i srednego biznesa / M. A. Sitnikova, N. P. Plaksenko // Ekonomika i predprinimatel'stvo. – 2015. – ¹ 11-1 (64-1). – S. 941-944.,Nikulina, O. V. Sovershenstvovanie nalogovogo stimulirovaniya malogo innovatsionnogo predprinimatel'stva v Rossii i za rubezhom / O. V. Nikulina, E. S. Manuilova // Vestnik Volgogradskogo gosudarstvennogo universiteta. Seriya 3: Ekonomika. Ekologiya. – 2016.-¹ 2 (35). – S. 71-82.,Mitrofanova, I. A. Modernizatsiya mekhanizma nalogovogo regulirovaniya i stimulirovaniya innovatsionnoi deyatel'nosti v RF / I. A. Mitrofanova // Nalogi i finansovoe pravo. – 2014.-¹ 4. – S. 98-106.,Gokhberg, L. M. Nalogovaya podderzhka nauki i innovatsii: spros i effekty / L. M. Gokhberg, G. A. Kitova, V. A. Rud' // Forsait. – 2014. – T. 8, ¹ 3. – S. 18-41.,Kosov, M. E. Spetsial'nyi nalogovyi rezhim i innovatsionnaya deyatel'nost' malogo biznesa / M. E. Kosov, E. V. Yagudina // Mezhdunarodnyi bukhgalterskii uchet. – 2013. – ¹ 1. – S. 38-42.,European Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises, Official Journal of the European Union L 124, p. 36-41, of 20 May 2003, available at: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2003:124:0036:0041:EN:PDF. – (Data obrashcheniya: 30.08.2016).,European Commission (2015), SME taxation in Europe: An empirical study of applied corporate income taxation for SMEs compared to large enterprises, available at: http://ec.europa.eu/DocsRoom/documents/11373/attachments/1/translations/en/renditions/pdf. – (Data obrashcheniya: 30.08.2016).,European Commission (2014), A Study on R&D Tax Incentives: Final report, available at: http://ec.europa.eu/futurium/en/system/files/ged/28-taxud-study_on_rnd_tax_incentives_-_2014.pdf. – (Data obrashcheniya: 30.08.2016).,Postanovlenie Pravitel'stva RF ot 1 noyabrya 2012 g. ¹ 1131 «O sozdanii na territoriyakh Verkhneuslonskogo i Laishevskogo munitsipal'nykh raionov Respubliki Tatarstan osoboi ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2012. – ¹ 45. – St. 6267.,Postanovlenie Pravitel'stva RF ot 31 dekabrya 2015 g. ¹ 1538 «O sozdanii na territorii gorodskogo okruga Fryazino Moskovskoi oblasti osoboi ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2016. – ¹ 2 (Ch. I). – St. 407.,Federal'nyi zakon ot 29 dekabrya 2014 g. ¹ 473-FZ (red. ot 03.07.2016) «O territoriyakh operezhayushchego sotsial'no-ekonomicheskogo razvitiya v Rossiiskoi Federatsii» // SZ RF. – 2015. – ¹ 1 (Ch. I). – St. 26.,Postanovlenie Pravitel'stva RF ot 21 avgusta 2015 g. ¹ 875 «O Sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Belogorsk» // SZ RF. – 2015. – ¹ 35. – St. 4993.,Postanovlenie Pravitel'stva RF ot 21 avgusta 2015 g. ¹ 879 «O Sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Priamurskaya» // SZ RF. – 2015. – ¹ 35. – St. 4997.,Postanovlenie Pravitel'stva RF ot 26 fevralya 2016 g. ¹ 135 «O Sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Usol'e-Sibirskoe» // SZ RF. – 2016. – ¹ 10. – St. 1409.,Postanovlenie Pravitel'stva RF ot 7 iyulya 2016 g. ¹ 641 «O Sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Yurga» // SZ RF. – 2016. – ¹ 29. – St. 4819.,Postanovlenie Pravitel'stva RF ot 28 yanvarya 2016 g. ¹ 45 «O Sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Gukovo» // SZ RF. – 2016. – ¹ 6. – St. 841.,Postanovlenie Pravitel'stva RF ot 17 marta 2016 g. ¹ 200 «O Sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Gornyi vozdukh» // SZ RF. – 2016. – ¹ 12. – St. 1677.,Postanovlenie Pravitel'stva RF ot 17 marta 2016 g. ¹ 201 «O Sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Yuzhnaya» // SZ RF. – 2016. – ¹ 12. – St. 1678.,Postanovlenie Pravitel'stva RF ot 16 iyulya 2016 g. ¹ 675 «O Sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Krasnokamensk» // SZ RF. – 2016. – ¹ 30. – St. 4917.,Postanovlenie Pravitel'stva RF ot 28 avgusta 2015 g. ¹ 899 «O Sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Kamchatka» // SZ RF. – 2015. – ¹ 36. – St. 5039.,Postanovlenie Pravitel'stva RF ot 28 yanvarya 2016 g. ¹ 43 «O Sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Bol'shoi Kamen'» // SZ RF. – 2016. – ¹ 6. – St. 839.,Postanovlenie Pravitel'stva RF ot 21 avgusta 2015 g. ¹ 878 (red. ot 01.04.2016) «O Sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Mikhailovskii» // SZ RF. – 2015. – ¹ 35. – St. 4996.,Postanovlenie Pravitel'stva RF ot 25 iyunya 2015 ¹ 629 «O Sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Nadezhdinskaya» // SZ RF. – 2015. – ¹ 27. – St. 4065.,Postanovlenie Pravitel'stva RF ot 25 iyunya 2015 g. ¹ 628 «O Sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Komsomol'sk» // SZ RF. – 2015. – ¹ 27. – St. 4064.,Postanovlenie Pravitel'stva RF 25 iyunya 2015 g. ¹ 630 «O Sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Khabarovsk» // SZ RF. – 2015. – ¹ 27. – St. 4066.,Postanovlenie Pravitel'stva RF ot 28 yanvarya 2016 g. ¹ 44 «O Sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Naberezhnye Chelny» // SZ RF. – 2016. – ¹ 6. – St. 840.,Postanovlenie Pravitel'stva RF ot 21 avgusta 2015 g. ¹ 877 «O Sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Industrial'nyi park «Kangalassy» // SZ RF. – 2015. – ¹ 35. – St. 4995.,Postanovlenie Pravitel'stva RF ot 21 avgusta 2015 g. ¹ 876 «O Sozdanii territorii operezhayushchego sotsial'no-ekonomicheskogo razvitiya «Beringovskii» // SZ RF. – 2015. – ¹ 35. – St. 4994.,Postanovlenie Pravitel'stva RF ot 6 noyabrya 2007 g. ¹ 758 (red. ot 28.09.2015) «O gosudarstvennoi akkreditatsii organizatsii, osushchestvlyayushchikh deyatel'nost' v oblasti informatsionnykh tekhnologii» // SZ RF. – 2007. – ¹ 46. – St. 5597.,Postanovlenie Pravitel'stva RF ot 4 marta 2011 g. ¹ 146 (red. ot 12.12.2013) «O vedenii reestra ucheta uvedomlenii o sozdanii khozyaistvennykh obshchestv i khozyaistvennykh partnerstv, sozdannykh byudzhetnymi nauchnymi i avtonomnymi nauchnymi uchrezhdeniyami libo obrazovatel'nymi organizatsiyami vysshego obrazovaniya, yavlyayushchimisya byudzhetnymi ili avtonomnymi uchrezhdeniyami, i poryadke ego peredachi v organy kontrolya za uplatoi strakhovykh vznosov» // SZ RF. – 2011. – ¹ 10. – St. 1416.,Kontur-Fokus – veb-servis dlya bystroi proverki kontragentov [Sait]. – URL: https://focus.kontur.ru/. – (Data obrashcheniya: 01.08.2016).,Verkhovskaya, O. R. Natsional'nyi otchet «Global'nyi monitoring predprinimatel'stva. Rossiya 2013» / O. R. Verkhovskaya, M. V. Dorokhina, A. V. Sergeeva. – SPb. : Institut «Vysshaya shkola menedzhmenta», 2014. – 64 s. – URL: http://www.gsom.spbu.ru/images/cms/data/faculty/gem_2013_final20_all.pdf. – (Data obrashcheniya: 30.08.2016).,Netherlands Enterprise Agency. – URL: http://english.rvo.nl/. – (Data obrashcheniya: 30.08.2016).
Nota Bene
 
For authors
 
Other
 
Our sites
© 1998 – 2024 Nota Bene. Publishing Technologies. NB-Media Ltd.