Stimulation of the enterprise structures which are carrying out research and development

L. A. Akhmetov () and A. O. Ryzhkov ()

Entrepreneur’s Guide, issue 34

Abstract: The article analyzes the development of incentive mechanism of granting tax benefits to enterprises carrying out research and development (R & D). Identified gaps mediated stimulation and propose measures aimed at improving tax policy in terms of stimulating the development of business organizations that perform research and development.

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