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Some Aspects of Tax Stimulation the National Innovative System in Russian Federation

Author

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  • Andrey Nechaev
  • Oksana Antipina

Abstract

Purpose: the ultimate goal of the article is the consideration of the fundamental aspects of the National innovative system tax stimulation. Methods: in the article the method of the comparative analysis is used for the research of the tax stimulation tools in the innovative development worldwide. Results: the article proposes the system for the tax stimulation of the National innovative system (NIS). The system is provide the creation of the economic conditions which essentially increase the innovatively focused managing subjects activity. The system involves the use of the tax toolkit adjustment taking into account the reveal dependences between the indicators characterizing the human, production, financial, scientific and infrastructural potentials and various kinds of direct and indirect taxes. Conclusion: in conclusion presents general conclusions about the results of the study.

Suggested Citation

  • Andrey Nechaev & Oksana Antipina, 2015. "Some Aspects of Tax Stimulation the National Innovative System in Russian Federation," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 129-136.
    • Handle: RePEc:bas:econst:y:2015:i:3:p:129-136
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    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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