Tax regulation of small and medium-sized science-based business: scales and productivity

International Scientific Conference "Digital Transformation on Manufacturing, Infrastructure and Service"

Victorova, Natalia^1 ; Vylkova, Elena^2 ; Pokrovskaia, Natalia^3 ; Shukhov, Fedor^4

Peter the Great St. Petersburg Polytechnic University, Politechnicheskaya st., 29, St. Petersburg

195251, Russia^1

North-West Institute of Management, Branch of RANEPA (Moscow), Sredniy pr. V.O., 57/43, St Petersburg

199178, Russia^2

Saint Petersburg State University, Universitetskaya nab., 7-9, St. Petersburg

199034, Russia^3

Emperor Alexander i St. Petersburg State Transport University, Moskovskiy pr., 9, St Petersburg

190031, Russia^4

关键词: High technology;    Innovation activity;    Small and medium sized business;    Small business;    Small companies;    Tax incentive;   

Others  :  https://iopscience.iop.org/article/10.1088/1757-899X/497/1/012053/pdf
DOI  :  10.1088/1757-899X/497/1/012053

来源: IOP

【 摘 要 】

The best experience of developing high technologies indicates that very often breakthroughs are made by small companies; one of their advantages is possibility of using special tax conditions for small business. The aim of this study is estimation of scales and productivity of the accepted practice of the state tax support for small and medium-sized science-based business in developed and developing countries. Countries have been emphasized where direct financing of innovations or using tax incentives prevails, and also the countries where fiscal expansion is focused on large or small and medium-sized businesses. The research has helped to make a conclusion that providing more significant privileges for small and medium-sized science-based business will positively influence the growth of innovation activity in the developing countries, Russia in particular.