TAX STIMULATION OF INVESTMENT ACTIVITY IN RUSSIA

The article considers the problem of tax incentives for investment activity in the Russian Federation in the current economic conditions. It is shown that in crisis economic conditions, with a financial resources deficit, tax incentives are a key mechanism ensuring the implementation of investment p...

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Bibliographic Details
Main Authors: V. Ponkratov, N. Kuznetsov
Format: Article
Language:English
Published: Publishing House of the State University of Management 2017-11-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/863
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Summary:The article considers the problem of tax incentives for investment activity in the Russian Federation in the current economic conditions. It is shown that in crisis economic conditions, with a financial resources deficit, tax incentives are a key mechanism ensuring the implementation of investment programs of natural monopolies and import substitution projects. The objectives of the tax policy are defined and recommendations are formulated to improve a number of taxes in order to stimulate investment in the Russian economy.
ISSN:1816-4277
2686-8415