Directions Of Tax Stimulation Of Enterprises’ Innovative Activity
The article is devoted to investigation of the actual theoretical and practical problems of tax stimulation of enterprise’s innovative development. It is investigated the international experience concerning the directions of increasing the tax stimulation of innovative activities and it proposed to use investment tax credits using the combined scheme: in the first year it is used volumetric tax credit, in subsequent years - incremental; it is specified the rate of incremental investment tax credits using regressive analysis.
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