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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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2017-11-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/863 |
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| _version_ | 1832541996980371456 |
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| author | V. Ponkratov N. Kuznetsov |
| author_facet | V. Ponkratov N. Kuznetsov |
| author_sort | V. Ponkratov |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-db392299c51b49719d7c4095805db223 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2017-11-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-db392299c51b49719d7c4095805db2232025-02-04T08:27:53ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152017-11-0101113414010.26425/1816-4277-2017-11-134-140863TAX STIMULATION OF INVESTMENT ACTIVITY IN RUSSIAV. Ponkratov0N. Kuznetsov1ФГБОУ ВО "Финансовый университет при Правительстве Российской Федерации"ФГБОУ ВО "Государственный университет управления"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.https://vestnik.guu.ru/jour/article/view/863tax incentivesinvestment activitytax policyeconomic developmentvatinvestment tax credit |
| spellingShingle | V. Ponkratov N. Kuznetsov TAX STIMULATION OF INVESTMENT ACTIVITY IN RUSSIA Вестник университета tax incentives investment activity tax policy economic development vat investment tax credit |
| title | TAX STIMULATION OF INVESTMENT ACTIVITY IN RUSSIA |
| title_full | TAX STIMULATION OF INVESTMENT ACTIVITY IN RUSSIA |
| title_fullStr | TAX STIMULATION OF INVESTMENT ACTIVITY IN RUSSIA |
| title_full_unstemmed | TAX STIMULATION OF INVESTMENT ACTIVITY IN RUSSIA |
| title_short | TAX STIMULATION OF INVESTMENT ACTIVITY IN RUSSIA |
| title_sort | tax stimulation of investment activity in russia |
| topic | tax incentives investment activity tax policy economic development vat investment tax credit |
| url | https://vestnik.guu.ru/jour/article/view/863 |
| work_keys_str_mv | AT vponkratov taxstimulationofinvestmentactivityinrussia AT nkuznetsov taxstimulationofinvestmentactivityinrussia |