Tools of a tax policy in the conditions of innovative type of economic development
Authors
- Petechel T.A.
Abstract
The concept of social and economic development of the Russian Federation till 2020 one of priority directions of social and economic development provides transition from export-raw to innovative model of economic growth. The role of tax system in support of innovative activity consists in creation of conditions for demand for innovative production and in removal of obstacles offer innovations. The international experience and the Russian practice of innovative activity and of tax stimulation are considered in this article.
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