Tax Incentives of Investments into Fixed Fapital in Russia at the Present Stage

Elena A. Smorodina ()
Additional contact information
Elena A. Smorodina: Ural State University of Economics

Finansovyj žhurnal — Financial Journal, 2013, issue 4, 157-166

Abstract: There are straight lines and the indirect methods allowing the state to make impact on stimulation of economy and investment activity of the business. Allocation of budgetary funds on carrying out research and developmental works is a direct method of influence. To indirect methods carry tax privileges, use of the mechanism of the accelerated depreciation of fixed assets, granting the investment tax credit. In article operating Russian practice of tax incentives of private investments into fixed capital, efficiency of used tax tools is considered, the actions directed on increase of efficiency are offered.

Keywords: SR&ED; tax incentives; investment tax credit; mechanism of the accelerated depreciation (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.nifi.ru/images/FILES/Journal/Archive/2013/4/statii/2013_04_17.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:130417:p:157-166

Access Statistics for this article

Finansovyj žhurnal — Financial Journal is currently edited by Vladimir S. Nazarov

More articles in Finansovyj žhurnal — Financial Journal from Financial Research Institute, Moscow 125375, Russia Contact information at EDIRC.
Bibliographic data for series maintained by Gennady Ageev ().