ON THE ISSUE OF TAX STIMULATION OF INVESTMENT ACTIVITY IN THE NEW ECONOMIC CONDITIONS
( Pp. 68-70)
More about authors
Oksana N. Golovchenko
Cand. Sci. (Law), Associate Professor of the Department of International and Public Law, Faculty of Law
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
The article is devoted to topical issues of tax incentives for investment activities in the Russian Federation, government measures to support the development of entrepreneurship, as well as tax policy issues that promote the implementation of effective tax instruments for investment activity.
How to Cite:
Oksana N.G., (2018), ON THE ISSUE OF TAX STIMULATION OF INVESTMENT ACTIVITY IN THE NEW ECONOMIC CONDITIONS. Economic Problems and Legal Practice, 6 => 68-70.
Reference list:
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Tax Incentives for Investment - A Global Perspective: experiences in MENA and non-MENA countries Draft1 (Version June 2007) // http://www.oecd.org/mena/competitiveness/38758855.pdf.
Poslanie Prezidenta RF Federal nomu Sobraniyu ot 01.03.2018 // Parlamentskaya gazeta, № 8s, 02.03.2018.
Osnovnye napravleniya byudzhetnoy, nalogovoy i tamozhenno-tarifnoy politiki na 2019 god i na planovyy period 2020 i 2021 godov // ISP Konsul tantPlyus.
Kucherov I.I. Nalogovoe pravo Rossii: Kurs lektsiy. Izd. 2-e pererab. I dopoln. - M.: TSentr YUrInfoR, 2006. 448 s.
Mandroshchenko O.V. Nalogovoe stimulirovanie investitsionnoy deyatel nosti: problemy i puti resheniya // Nalogooblozhenie. № 25 (376), 2014. S. 43-47.
Okun A.S., Steshenko YU.A. Sovershenstvovanie podkhodov k otsenke effektivnosti nalogovogo stimulirovaniya v Rossiyskoy Federatsii // Mezhdunarodnyy bukhgalterskiy uchet. 2018. № 5-6. S. 297 - 311; Bukhgalterskiy uchet v byudzhetnykh i nekommercheskikh organizatsiyakh. 2018. № 15. S. 15-28.
Putin V.V.: zdorovaya konkurentsiya - vazhneyshiy faktor razvitiya Rossii // https://ria.ru/20150923/1276312724.html.
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax // OJ L 347, 11.12.2006, p. 1-118.
Effectiveness of tax incentives for venture capital and business angels to foster the investment of SMEs and start-ups Final Report TAXUD/2015/DE/330 FWC No. TAXUD/2015/CC/131 // https://ec.europa.eu /taxation customs/sites/taxation/files/taxation paper 69 vc-ba.pdf.
Tax Incentives for Investment - A Global Perspective: experiences in MENA and non-MENA countries Draft1 (Version June 2007) // http://www.oecd.org/mena/competitiveness/38758855.pdf.
