INTERNATIONAL SCIENTIFIC CONFERENCE

MAYBUROV I. A.

Instruments of tax incentives of innovative activities in Russian Federation

General trends of tax incentives of innovative activities in Russian Federation are analyzed. Two stages — the usage of a small number of such incentives and their constant increase, as well as direct and indirect tax incentives of innovative activities, which are currently used in Russian Federation — are considered. Conclusion that these incentives are still insufficient, and their structure and conditions of usage require revision, is done.

Keywords:toolkit, tax incentives, innovation, tax, Tax Code, tax incentives.

MAYBUROV I. A. Instruments of tax incentives of innovative activities in Russian Federation / I. A. MAYBUROV // Фінанси України. - 2012. - № 11. - C. 9-21.