Template-Type: ReDIF-Article 1.0 Author-Name: Svetlana N. Sayfieva Author-Email: ssn71@mail.ru Author-Workplace-Name: Institute of Problems of the Market RAS Title: A Comparative Analysis of Practice to Stimulate Private Investment in the Mirror of the Scientific Literature Abstract: The article considers the actions of Russian and foreign tax policy to stimulate investment and innovation. The analysis of the key legislative instruments and initiatives on taxation of profits in the Russian Federation. Specific proposals to amend existing legislation to improve the efficiency of its enabling function. Classification-JEL: Keywords: taxation, income, benefits, investments, innovations, legislation Journal: Finansovyj žhurnal — Financial Journal Pages: 149-156 Issue: 4 Year: 2013 Month: December File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2013/4/statii/2013_04_16.pdf File-Format: Application/pdf Handle: RePEc:fru:finjrn:130416:p:149-156