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An Investigation into the Advisability of Using Concessional Taxation to Galvanize Innovation-Driven Economic Development

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Listed:
  • A.S. Dosmanbetova
  • K.A. Kenenova
  • A.A. Makenova

Abstract

To ensure the effective operation of its enterprises and its economy as a whole, Kazakhstan needs innovations. Galvanizing innovation-driven development through tax incentives requires active input on the part of the state. However, creating favorable conditions for innovation-driven development in the country through tax incentives may require exploring the actual advisability of employing them, as making ill-reasoned decisions about the issue may result in undesirable consequences. This paper analyzes some of the key indicators of innovation activity in enterprises in Kazakhstan and examines the experience of stimulating R&D via tax incentives in the US and the countries of Europe. The work puts forward a set of recommendations on using tax incentives to drive innovation activity in Kazakhstan.

Suggested Citation

  • A.S. Dosmanbetova & K.A. Kenenova & A.A. Makenova, 2018. "An Investigation into the Advisability of Using Concessional Taxation to Galvanize Innovation-Driven Economic Development," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 539-551.
    • Handle: RePEc:ers:journl:v:xxi:y:2018:i:3:p:539-551
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    File URL: https://www.ersj.eu/dmdocuments/2018_XXI_3_44.pdf
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    References listed on IDEAS

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    1. Pamela Palazzi, 2011. "Taxation and Innovation," OECD Taxation Working Papers 9, OECD Publishing.
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    Cited by:

    1. Dejan Ravšelj & Aleksander Aristovnik, 2020. "The Impact of Public R&D Subsidies and Tax Incentives on Business R&D Expenditures," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 160-179.

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