Tax policy in Innovative activities

Authors
  • Tsvetkova N.M.

  • Bilko A.M.

Abstract

The central question in innovation development is a low concentration of capacity for innovations. We can find the decision of this problem in creating of new innovation development forms: technological clusters, business incubators, centers of technology and innovations. The main factor of these frms’ advance is a tax system. The present authors study tax concessions and preferences operated on Russian organizations of the innovation field.