Nikulina O.V., Manuylova E.S. Improvement of Tax Incentives of Small Innovative Business in Russia and Abroad
DOI: http://dx.doi.org/10.15688/jvolsu3.2016.2.8
Olga Valeryevna Nikulina
Doctor of Economic Sciences, Associate Professor,
Professor of Department of World Economy and Management,
Kuban State University
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Stavropolskaya St., 149, 350040 Krasnodar, Russian Federation
Ekaterina Sergeevna Manuylova
Master Student, Department of World Economy and Management,
Kuban State University
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Stavropolskaya St., 149, 350040 Krasnodar, Russian Federation
Abstract. In modern conditions activity of small innovative business, as the most flexible component of the innovation economy of the country is particularly important. However, due to the specifics of their activities small innovative business needs state support, including in the field of a tax policy. In this connection, consideration of tax incentives for small innovative business activity is relevant and timely. The purpose of this study is to identify the main directions of improvement of tax incentives for small innovative business in Russia through the use of foreign experience. The study used data analysis and comparisons to identify features of the tax incentives of small innovative business in Russia and abroad. In determining the main directions of improving, the study used the method of forecasting on the basis of the results of the analysis and comparison. The article described the basic instruments of tax incentives for activities of small innovation business in Russia. The article analyzed foreign experience of application of tax privileges and preferences. The article developed and substantiated recommendations on the improvement of the Russian system of tax incentives of activity of small innovative business. The authors make conclusion that the Russian system of tax incentives is ineffective and needs to be reformed by increasing the number of tax benefits, and the development of a special tax regime through the use of foreign experience.
Key words: tax incentives, small innovative entrepreneurship, tax priviledges, tax credit, foreign experience.
Improvement of Tax Incentives of Small Innovative Business in Russia and Abroad by Nikulina O.V., Manuylova E.S. is licensed under a Creative Commons Attribution 4.0 International License.
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