IDEAS home Printed from https://ideas.repec.org/a/scn/econom/y2017i2p65-72.html
   My bibliography  Save this article

Налоговое стимулирование неоиндустриализации: опыт Великобритании и его актуальность для России // Neo-Industrialization Tax Incentives: the UK Experience and its Relevance for Russia

Author

Listed:
  • Ludmila Koroleva P.

    (Ogarev State Mordovia National Research University)

  • Л. Королева П.

    (Национальный исследовательский Мордовский государственный университет им. Н. П. Огарева)

Abstract

Having pioneered the first industrial revolution, great britain was one of the first countries to start the reform of the tax system in order to improve its competitiveness in a new industrial reality. In this regard, the paper explores the experience of the corporate taxation reform in the uk for the period of 2010 to nowadays as well as the reformation prospects until 2020. Among the innovations related to the stimulation of the industrial business growth, the following are of particular interest for russia: special regime of the intellectual property income taxation; tax credit applied to r&d expenditures; annual investment allowance; measures to boost investments into start-ups and profitable companies through investment schemes; schemes of the government co-financing of recruitment and investments into the human capital; micro business tax exemption. Великобритания, будучи флагманом первой промышленной революции, одной из первых приступила к реформированию налоговой системы в интересах повышения ее конкурентоспособности в условиях новой индустриальной реальности. В связи с этим в статье исследуется опыт реформирования корпоративного налогообложения в великобритании в период с 2010 г. По настоящее время, а также перспективы реформ до 2020 г. Среди нововведений, касающихся стимулирования роста промышленного бизнеса, интерес для россии представляют особый режим налогообложения доходов от интеллектуальной собственности; налоговый кредит в отношении расходов на ниокр; ежегодное инвестиционное пособие; меры по стимулированию инвестиций в стартапы и прибыльные предприятия посредством инвестиционных схем; схемы государственного софинансирования найма персонала и инвестиций в человеческий капитал; освобождение от налогов микробизнеса.

Suggested Citation

  • Ludmila Koroleva P. & Л. Королева П., 2017. "Налоговое стимулирование неоиндустриализации: опыт Великобритании и его актуальность для России // Neo-Industrialization Tax Incentives: the UK Experience and its Relevance for Russia," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 10(2), pages 65-72.
  • Handle: RePEc:scn:econom:y:2017:i:2:p:65-72
    as

    Download full text from publisher

    File URL: https://economy.fa.ru/jour/article/viewFile/280/263.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Ronald Max Hartwell, 1981. "Taxation in England during the Industrial Revolution," Cato Journal, Cato Journal, Cato Institute, vol. 1(1), pages 129-153, Spring.
    2. J.V. Beckett & Michael Turner, 1990. "Taxation and economic growth in eighteenth-century England," Economic History Review, Economic History Society, vol. 43(3), pages 377-403, August.
    3. Mishustin, Michael V. (Мишустин, Михаил), 2016. "Factors of Growth of Tax Revenues: A Macroeconomic Approach [Факторы Роста Налоговых Доходов: Макроэкономический Подход]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 5, pages 8-27, October.
    4. C. Knick Harley, 2013. "British and European Industrialization," Oxford Economic and Social History Working Papers _111, University of Oxford, Department of Economics.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ernesto Dal Bó & Karolina Hutková & Lukas Leucht & Noam Yuchtman, 2022. "Dissecting the Sinews of Power: International Trade and the Rise of Britain’s Fiscal-Military State, 1689-1823," NBER Working Papers 30754, National Bureau of Economic Research, Inc.
    2. Elena Sochirca & Oscar Afonso & Sandra T. Silva, 2017. "Political Rivalry Effects on Human Capital Accumulation and Inequality: A New Political Economy Approach," Metroeconomica, Wiley Blackwell, vol. 68(4), pages 699-729, November.
    3. M. Yu. Malkina & R. V. Balakin, 2020. "Decomposition of Tax Revenue Growth in Russian Regions," Regional Research of Russia, Springer, vol. 10(2), pages 117-126, April.
    4. Greif, Avner & Iyigun, Murat, 2013. "What Did the Old Poor Law Really Accomplish? A Redux," IZA Discussion Papers 7398, Institute of Labor Economics (IZA).
    5. John Brewer, 1988. "The English State and Fiscal Appropriation, 1688-1789," Politics & Society, , vol. 16(2-3), pages 335-385, June.
    6. Andrey L. Anisimov, 2018. "Economic Model of Tax Authorities’ Costs Optimisation and Tax Revenue Receipt," Journal of New Economy, Ural State University of Economics, vol. 19(5), pages 59-71, October.
    7. Leonor Freire Costa & Paulo Brito, 2018. "Why did people pay taxes? Fiscal innovation in Portugal and state making in times of political struggle (1500-1680)," Working Papers GHES - Office of Economic and Social History 2018/59, ISEG - Lisbon School of Economics and Management, GHES - Social and Economic History Research Unit, Universidade de Lisboa.
    8. Ni, Shawn & Van, Pham Hoang, 2006. "High corruption income in Ming and Qing China," Journal of Development Economics, Elsevier, vol. 81(2), pages 316-336, December.
    9. Seghezza, Elena, 2015. "Fiscal capacity and the risk of sovereign debt after the Glorious Revolution: A reinterpretation of the North–Weingast hypothesis," European Journal of Political Economy, Elsevier, vol. 38(C), pages 71-81.
    10. Pooe T. K., 2018. "Has it Reinvented Iron Law? South Africa’s Social Industrialisation, not Iron Industrialisation," The Law and Development Review, De Gruyter, vol. 11(2), pages 467-511, December.
    11. Marina Malkina & Rodion Balakin, 2020. "Risks of Regional Tax Systems and Their Portfolio Decomposition: The Case of Modern Russia," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 68(6), pages 995-1009.
    12. Alberto Mingardi, 2015. "A Critique of Mazzucato's Entrepreneurial State," Cato Journal, Cato Journal, Cato Institute, vol. 35(3), pages 603-625, Fall.
    13. Evgeny V. Balatsky & Natalia A. Ekimova, 2019. "Evaluating scenarios of a personal income tax reform in Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 5(1), pages 6-22.
    14. Rafael Torres, 2006. "Possibilities and Limits: Testing in the Fiscal Military State in the Anglo-Spanish War of 1779-1783," Faculty Working Papers 09/06, School of Economics and Business Administration, University of Navarra.
    15. Leonor Freire Costa, 2009. "Fiscal Innovations in Early Modern States: Which War did Really Matter in the Portuguese Case?," Working Papers GHES - Office of Economic and Social History 2009/40, ISEG - Lisbon School of Economics and Management, GHES - Social and Economic History Research Unit, Universidade de Lisboa.
    16. José Alves, 2018. "Tax incidence and fiscal systems: some problems on tax compared history in XIX and XX centuries," Working Papers REM 2018/45, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
    17. Evgeny V. Balatsky & Natalya A. Ekimova, 2019. "The Impact of Tax Reforms on the Behaviour of Economic Agents (Indirect Taxation in Russia and the USA)," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 5(2), pages 129-147.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scn:econom:y:2017:i:2:p:65-72. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Алексей Скалабан (email available below). General contact details of provider: http://economy.fa.ru .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.