TAX STIMULATION OF INVESTMENT ACTIVITY IN RUSSIA

Вестник университета

N. Kuznetsov¹  V. Ponkratov² 

[1] ФГБОУ ВО "Государственный университет управления";ФГБОУ ВО "Финансовый университет при Правительстве Российской Федерации";

关键词: tax incentives;    investment activity;    tax policy;    economic development;    vat;    investment tax credit;   

DOI  :  10.26425/1816-4277-2017-11-134-140

来源: DOAJ

【 摘 要 】

The article considers the problem of tax incentives for investment activity in the Russian Federation in the current economic conditions. It is shown that in crisis economic conditions, with a financial resources deficit, tax incentives are a key mechanism ensuring the implementation of investment programs of natural monopolies and import substitution projects. The objectives of the tax policy are defined and recommendations are formulated to improve a number of taxes in order to stimulate investment in the Russian economy.

【 授权许可】

Unknown