Tax incentives for modernization of the Russian economy

摘要：

　　The economic crisis has aggravated the socio-economic situation in Russia.In this condition the stable economic growth can be provided only through the increase of investments in the creation of new productive capacity.An important approach to solving this problem is the system of tax mechanisms that can ensure the effective stimulation effect on the expansion of investment and innovation activity.The tax mechanisms proposed in this paper will increase the investment activity and increase the pace of economic development in Russia.

关键词： tax reform tax policy modernization investment depreciation policy tax credit

作者: Igor Lukasevich Panskov Vladimir Sukhorukova Daria

作者单位: Financial University under the Government of the Russian Federation,Russian Federation

会议类型: 国际会议

会议名称: 2017年经济与企业管理国际学术会议(FEBM2017)

会议地点: 上海

会议语种:英文

页码: 1048-1053

在线出版日期: 2017-10-21（万方平台首次上网日期，不代表论文的发表时间）