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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
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    References listed on IDEAS

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    1. 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.
    2. C. Knick Harley, 2013. "British and European Industrialization," Oxford Economic and Social History Working Papers _111, University of Oxford, Department of Economics.
    3. Ronald Max Hartwell, 1981. "Taxation in England during the Industrial Revolution," Cato Journal, Cato Journal, Cato Institute, vol. 1(1), pages 129-153, Spring.
    4. 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.
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