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Tax Incentives for Innovative Small Business: The Russian Model

In: The Impact of Globalization on International Finance and Accounting

Author

Listed:
  • Anastasiia Grinkevich

    (Tomsk State University, Tomsk)

  • Larisa Grinkevich

    (Tomsk State University, Tomsk)

  • Olga Belomyttseva

    (Tomsk State University, Tomsk)

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.

Suggested Citation

  • Anastasiia Grinkevich & Larisa Grinkevich & Olga Belomyttseva, 2018. "Tax Incentives for Innovative Small Business: The Russian Model," Springer Proceedings in Business and Economics, in: David Procházka (ed.), The Impact of Globalization on International Finance and Accounting, pages 35-42, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-68762-9_4
    DOI: 10.1007/978-3-319-68762-9_4
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