Affiliation:
1. Financial University under Government of Russian Federation
Abstract
Subject. This article discusses legislative innovations and taxation measures aimed at stimulating the formation of a neo-industrial model of economic development in Russia.
Objectives. The article aims to identify and characterize the current trends in tax incentives for neo-industrial development in Russia.
Methods. For the study, I used general scientific research methods, and the methods of economic analysis.
Results. The article defines tax incentives, both system-wide and sectoral, adopted to support business and stimulate neo-industrial development in Russia in the context of geopolitical and geo-economic turbulence. The article also describes current trends in tax incentives for neo-industrial development.
Conclusions and Relevance. It is necessary to eliminate legal and administrative barriers to the application of existing benefits and the introduction of innovative tax incentives tested and used in developed countries. The results obtained can be used in decision-making on further improvement of the tax incentive mechanism in Russia.
Publisher
Publishing House Finance and Credit
Subject
Cell Biology,Developmental Biology,Embryology,Anatomy
Reference20 articles.
1. Gereev R.A., Pinskaya M.R. Nalogovoe stimulirovanie promyshlennogo proizvodstva: monografiya [Tax incentives for industrial production: a monograph]. Moscow, INFRA-M Publ., 2021, 132 p.
2. Abramishvili N.R., Andrianov A.Yu., Bun'ko V.A. et al. Nalogovoe stimulirovanie investitsionnoi aktivnosti rossiiskikh predpriyatii: determinanty, instrumentarii: monografiya [Tax incentives for the investment activity of Russian enterprises: determinants, tools: a monograph]. St. Petersburg, Politekh-Press Publ., 2021, 226 p.
3. Simachev Yu.V., Kuzyk M.G. [State support of enterprises in Russia: Beneficiaries and effects]. Voprosy Ekonomiki, 2020, no. 3, pp. 63–83. (In Russ.) URL: Link
4. Gokhberg L.M., Kitova G.A., Rud' V.A. [Tax Incentives for R&D and Innovation: Demand versus Effects]. Forsait = Foresight-Russia, 2014, vol. 8, no. 3, pp. 18–41. (In Russ.) URL: Link
5. Simachev Yu.V., Kuzyk M.G., Zudin N.N. [The impact of public funding and tax incentives on Russian firms: Additionality effects evaluation]. Zhurnal Novoi ekonomicheskoi assotsiatsii = Journal of the New Economic Association, 2017, no. 2, pp. 59–93. URL: Link (In Russ.)