Tax Incentives for Innovative Small Business: The Russian Model

Anastasiia Grinkevich (), Larisa Grinkevich () and Olga Belomyttseva ()
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Anastasiia Grinkevich: Tomsk State University, Tomsk
Larisa Grinkevich: Tomsk State University, Tomsk
Olga Belomyttseva: Tomsk State University, Tomsk

A chapter in The Impact of Globalization on International Finance and Accounting, 2018, pp 35-42 from Springer

Abstract: Abstract 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.

Keywords: Small business; Innovation; Tax incentives (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-68762-9_4

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DOI: 10.1007/978-3-319-68762-9_4

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