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Tax Incentives of Investments into Fixed Fapital in Russia at the Present Stage

Author

Listed:
  • Elena A. Smorodina

    (Ural State University of Economics)

Abstract

There are straight lines and the indirect methods allowing the state to make impact on stimulation of economy and investment activity of the business. Allocation of budgetary funds on carrying out research and developmental works is a direct method of influence. To indirect methods carry tax privileges, use of the mechanism of the accelerated depreciation of fixed assets, granting the investment tax credit. In article operating Russian practice of tax incentives of private investments into fixed capital, efficiency of used tax tools is considered, the actions directed on increase of efficiency are offered.

Suggested Citation

  • Elena A. Smorodina, 2013. "Tax Incentives of Investments into Fixed Fapital in Russia at the Present Stage," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 157-166, December.
    • Handle: RePEc:fru:finjrn:130417:p:157-166
    as

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