Tax incentives for innovative small business: the Russian model

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Tax incentives for innovative small business: the Russian model	125 KB	Adobe Acrobat PDF	Read	Download
DOI Доступ к ресурсу на сайте издателя			10.1007/978-3-319-68762-9_4

Title: Tax incentives for innovative small business: the Russian model
Creator: Grinkevich, Anastasiya M.
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Grinkevich, Larisa S.
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Belomyttseva, Olga S.
Date: 2018
DOI: 10.1007/978-3-319-68762-9_4
Description: Designing an effective tax regime for small businesses remains a pressing issue. The authors engaged a comparative analysis of types and methods of tax incentives for small business and innovative business in global practice. It is concluded that the stimulating function of the taxation system in the Russian Federation has low efficiency and that innovative tax incentives are to be introduced. The authors propose a model of small business taxation with an embedded automatic regulator of the degree of tax burden on particular small entities with regard to their socio-economic impact and innovativeness.