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Специальный налоговый режим и инновационная деятельность малого бизнеса

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2012 Russian Publisher:Общество с ограниченной ответственностью «Издательский дом ФИНАНСЫ и КРЕДИТ»Journal:Финансы и кредит (issn: 2071-4688, eissn: 2311-8709 , Copyright policy )

Специальный налоговый режим и инновационная деятельность малого бизнеса

Abstract

В статье представлен анализ современных льготных систем налогообложения, предусмотренных для субъектов малого бизнеса. В результате исследования выявлены причины низкой эффективности специальных налоговых режимов в стимулировании инновационной деятельности малых предприятий.

Keywords

СПЕЦИАЛЬНЫЕ НАЛОГОВЫЕ РЕЖИМЫ,МАЛЫЕ ПРОМЫШЛЕННЫЕ ПРЕДПРИЯТИЯ,ИННОВАЦИОННАЯ ДЕЯТЕЛЬНОСТЬ,НАЛОГОВОЕ СТИМУЛИРОВАНИЕ,УПРОЩЕННАЯ СИСТЕМА НАЛОГООБЛОЖЕНИЯ,ЕДИНЫЙ НАЛОГ,НАЛОГОВЫЕ ПОСТУПЛЕНИЯ

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
bronze
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