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On the Issue of Effectiveness of Application of Certain Tax Incentives by Russian Enterprises

Author

Listed:
  • E. V. Ordynskaya

    (Institute of Economic Forecasting, Russian Academy of Sciences)

  • M. V. Cherkovets

    (Institute of Economic Forecasting, Russian Academy of Sciences)

Abstract

— Taxation issues are traditionally extremely relevant. A big reason for that is that taxes are widely used as measures for stimulating economic growth and development. One of the most widely used yet controversial tax instruments is tax incentives. The article discusses some results of application of certain tax incentives by Russian enterprises and suggests measures to improve the effectiveness of such application. The article also discusses reasons that prevent companies from more productive use of preferential taxation.

Suggested Citation

  • E. V. Ordynskaya & M. V. Cherkovets, 2023. "On the Issue of Effectiveness of Application of Certain Tax Incentives by Russian Enterprises," Studies on Russian Economic Development, Springer, vol. 34(5), pages 583-591, October.
    • Handle: RePEc:spr:sorede:v:34:y:2023:i:5:d:10.1134_s107570072305012x
    DOI: 10.1134/S107570072305012X
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    References listed on IDEAS

    as
    1. A. G. Aganbegyan, 2019. "On Immediate Actions to Reinvigorate Social and Economic Growth," Studies on Russian Economic Development, Springer, vol. 30(1), pages 1-9, January.
    2. D. B. Kuvalin & Yu. V. Zinchenko & P. A. Lavrinenko & Sh. Sh. Ibragimov, 2023. "Russian Enterprises at the End of 2022: Countering Sanctions, Relations with Banks and Reaction to the Climate Agenda," Studies on Russian Economic Development, Springer, vol. 34(3), pages 419-432, June.
    3. Yury V. Simachev & Mikhail G. Kuzyk, 2020. "State support of enterprises in Russia: Beneficiaries and effects," Voprosy Ekonomiki, NP Voprosy Ekonomiki, issue 3.
    4. S. M. Drobyshevsky & N. S. Kostrykina & A. V. Korytin, 2020. "Tax competition and the activity of the regional tax policy," Voprosy Ekonomiki, NP Voprosy Ekonomiki, issue 10.
    5. Т. A. Loginova, 2022. "Stimulating innovation in Russia: Limitations and opportunities of tax policy," Voprosy Ekonomiki, NP Voprosy Ekonomiki, issue 4.
    Full references (including those not matched with items on IDEAS)

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