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Taxation as an instrument of stimulation of innovation-active business entities

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  • Andrey Nechaev

Abstract

The analysis of the theoretical material revealed the lack of consensus on defini-tion of the tax stimulation of innovation-active business entities within the re-gional taxation. The definition tax stimulation of innovation-active business en-tities is specified.

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  • Andrey Nechaev, 2014. "Taxation as an instrument of stimulation of innovation-active business entities," Papers 1412.2746, arXiv.org.
    • Handle: RePEc:arx:papers:1412.2746
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    1. Carl Shapiro, 2002. "Competition Policy and Innovation," OECD Science, Technology and Industry Working Papers 2002/11, OECD Publishing.
    2. Hall, Bronwyn & Van Reenen, John, 2000. "How effective are fiscal incentives for R&D? A review of the evidence," Research Policy, Elsevier, vol. 29(4-5), pages 449-469, April.
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