TAX INCENTIVES FOR INNOVATION ACTIVITY OF RUSSIAN REGIONS
( Pp. 237-239)

The article notes that in Russia there is no concept of effective tax incentives for innovative activity at the federal, regional and local levels. However, the innovative scenario of the Russian economy suggests a transition to a new stage of development of the tax system. The effective tax incentives for innovative activities aimed at the growth of the tax base, increase tax revenues requires a clear understanding of the basic directions and instruments of fiscal policy. The author notes that the new tax policy should be based on the integrity of the system of incentives, provide benefits to enterprises and organizations, citizens involved in innovation activities.

Tovgazova A.A., (2015), TAX INCENTIVES FOR INNOVATION ACTIVITY OF RUSSIAN REGIONS. Business in Law, 6 => 237-239.

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activity, innovation, tools, benefits, tax incentives, system, economy.