Template-Type: ReDIF-Article 1.0
Author-Name: Elena A. Smorodina
Author-Email: smorodina_e@mail.ru
Author-Workplace-Name: Ural State University of Economics
Title: Tax Incentives of Investments into Fixed Fapital in Russia at the Present Stage
Abstract: There are straight lines and the indirect methods allowing the state to make impact on stimulation of economy and investment activity of the business. Allocation of budgetary funds on carrying out research and developmental works is a direct method of influence. To  indirect  methods  carry  tax  privileges,  use  of  the  mechanism  of  the  accelerated depreciation of fixed assets, granting the investment tax credit. In article operating Russian practice of tax incentives of private investments into fixed capital, efficiency of used tax tools is considered, the actions directed on increase of efficiency are offered.
Classification-JEL:
Keywords: SR&ED, tax incentives, investment tax credit, mechanism of the accelerated depreciation
Journal: Finansovyj žhurnal — Financial Journal
Pages: 157-166
Issue: 4
Year: 2013
Month: December
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2013/4/statii/2013_04_17.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:130417:p:157-166