GLOBAL EXPERIENCE OF TAX STIMULATION OF SOFTWARE DEVELOPMENT INDUSTRY
The article presents arguments to stimulate innovation and software development and describes main types of tax incentives for innovation activity and software development abroad. The article also draws parallels between the owners' investments and tax incentives. The types of tax incentives ar...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2017-12-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/874 |
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| _version_ | 1832541977920405504 |
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| author | S. Kravchuk |
| author_facet | S. Kravchuk |
| author_sort | S. Kravchuk |
| collection | DOAJ |
| description | The article presents arguments to stimulate innovation and software development and describes main types of tax incentives for innovation activity and software development abroad. The article also draws parallels between the owners' investments and tax incentives. The types of tax incentives are examined and systematized from the point of view of their influence on the company, and recommendations on the procedure for their provision are formulated. |
| format | Article |
| id | doaj-art-95500b71c87f43d7b865dd74996fae13 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2017-12-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-95500b71c87f43d7b865dd74996fae132025-02-04T08:27:53ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152017-12-01012121710.26425/1816-4277-2017-12-12-17874GLOBAL EXPERIENCE OF TAX STIMULATION OF SOFTWARE DEVELOPMENT INDUSTRYS. Kravchuk0ФГБОУ ВО «Государственный университет управления»The article presents arguments to stimulate innovation and software development and describes main types of tax incentives for innovation activity and software development abroad. The article also draws parallels between the owners' investments and tax incentives. The types of tax incentives are examined and systematized from the point of view of their influence on the company, and recommendations on the procedure for their provision are formulated.https://vestnik.guu.ru/jour/article/view/874tax stimulationtax incentivessoftwareinnovationstate investmentsub-sidiestax competition |
| spellingShingle | S. Kravchuk GLOBAL EXPERIENCE OF TAX STIMULATION OF SOFTWARE DEVELOPMENT INDUSTRY Вестник университета tax stimulation tax incentives software innovation state investment sub-sidies tax competition |
| title | GLOBAL EXPERIENCE OF TAX STIMULATION OF SOFTWARE DEVELOPMENT INDUSTRY |
| title_full | GLOBAL EXPERIENCE OF TAX STIMULATION OF SOFTWARE DEVELOPMENT INDUSTRY |
| title_fullStr | GLOBAL EXPERIENCE OF TAX STIMULATION OF SOFTWARE DEVELOPMENT INDUSTRY |
| title_full_unstemmed | GLOBAL EXPERIENCE OF TAX STIMULATION OF SOFTWARE DEVELOPMENT INDUSTRY |
| title_short | GLOBAL EXPERIENCE OF TAX STIMULATION OF SOFTWARE DEVELOPMENT INDUSTRY |
| title_sort | global experience of tax stimulation of software development industry |
| topic | tax stimulation tax incentives software innovation state investment sub-sidies tax competition |
| url | https://vestnik.guu.ru/jour/article/view/874 |
| work_keys_str_mv | AT skravchuk globalexperienceoftaxstimulationofsoftwaredevelopmentindustry |