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Taxation System Improvement and the Innovation Development Process

Author

Listed:
  • Maksim A. Samarsky

    (Budget and Treasury Academy of the Ministry of Finance of the Russian Federation, Moscow, Russia;)

  • Elena L. Sorokina

    (Council of Federation of the Federal Assembly of the Russian Federation, Moscow, Russia)

Abstract

The article authors look into the way the taxation mechanism that is used for the Russian innovative companies’ taxation purposes can be improved. They examine the best practices gained by the international community in creating tax incentives for the innovative companies and science-intensive solution finders to increase production volume. They note that the technology cities capable of operating on the international level should become the key drivers of the research development and technology development in this country, and to build them, the tax breaks system is needed. They conclude that one of the main goals of the tax policy in Russia is to build a favorable environment for the innovative companies to operate.

Suggested Citation

  • Maksim A. Samarsky & Elena L. Sorokina, 2011. "Taxation System Improvement and the Innovation Development Process," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 133-140, April.
    • Handle: RePEc:fru:finjrn:110213:p:133-140
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    More about this item

    Keywords

    innovations; R&D; innovation center; taxation; tax preferences; tax breaks;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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