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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Autores principales: V. Ponkratov, N. Kuznetsov
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2017
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Acceso en línea:https://doaj.org/article/db392299c51b49719d7c4095805db223
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spelling oai:doaj.org-article:db392299c51b49719d7c4095805db2232021-12-03T07:43:23ZTAX STIMULATION OF INVESTMENT ACTIVITY IN RUSSIA1816-42772686-841510.26425/1816-4277-2017-11-134-140https://doaj.org/article/db392299c51b49719d7c4095805db2232017-11-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/863https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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.V. PonkratovN. KuznetsovPublishing House of the State University of Managementarticletax incentivesinvestment activitytax policyeconomic developmentvatinvestment tax creditSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 11, Pp 134-140 (2017)
institution DOAJ
collection DOAJ
language RU
topic tax incentives
investment activity
tax policy
economic development
vat
investment tax credit
Sociology (General)
HM401-1281
Economics as a science
HB71-74
spellingShingle tax incentives
investment activity
tax policy
economic development
vat
investment tax credit
Sociology (General)
HM401-1281
Economics as a science
HB71-74
V. Ponkratov
N. Kuznetsov
TAX STIMULATION OF INVESTMENT ACTIVITY IN RUSSIA
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
author V. Ponkratov
N. Kuznetsov
author_facet V. Ponkratov
N. Kuznetsov
author_sort V. Ponkratov
title TAX STIMULATION OF INVESTMENT ACTIVITY IN RUSSIA
title_short 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_sort tax stimulation of investment activity in russia
publisher Publishing House of the State University of Management
publishDate 2017
url https://doaj.org/article/db392299c51b49719d7c4095805db223
work_keys_str_mv AT vponkratov taxstimulationofinvestmentactivityinrussia
AT nkuznetsov taxstimulationofinvestmentactivityinrussia
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