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Fiscal Incentives for Business Angels in Russia: Experience of Russia, the USA and Some European Countries

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  • Aleksey Zhurov

Abstract

The article is dedicated to fiscal incentives for business angels. Business angel, a comparatively new phenomenon in Russia, is defined in the first part of the article. The second part is a research of fiscal incentives intended for private investors in order to encourage them to support small innovative enterprises. The research is based on European and North American experience. Finally, the third part suggests the ways of creating a system of fiscal incentives for business angels in Russia.

Suggested Citation

  • Aleksey Zhurov, 2010. "Fiscal Incentives for Business Angels in Russia: Experience of Russia, the USA and Some European Countries," Public administration issues, Higher School of Economics, issue 1, pages 89-97.
    • Handle: RePEc:nos:vgmu00:2010:i:1:p:89-97
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