ANALYSIS OF TAX SUPPORT FOR RESEARCH ACTIVITIES IN THE RUSSIAN FEDERATION

Modernizaciâ, Innovaciâ, Razvitie

D. I. Ryakhovsky¹ 

[1] Institute of economics and crisis management (117312, Moscow, Vavilovs street d.53 building 3), Russian Federation;

关键词: taxation of research activities;    the effectiveness of support for research activities;    income tax;    value added tax;    the tax on personal income;    insurance premiums;    small business;   

DOI  :  

来源: DOAJ

【 摘 要 】

The article analyzes the tax incentives to encourage research work on the territory of the Russian Federation, proved their ineffi ciency, discussed ways to improve the instruments of tax support enhanced research activities.

【 授权许可】

Unknown