2017
DOI: 10.1007/978-3-319-68762-9_4
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Tax Incentives for Innovative Small Business: The Russian Model

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“…Designing of an efficient tax regime for small business is still a topical issue in Russia. The fiscal stimulus function of tax system has low efficiency in the Russian Federation and this requires the introduction of innovative tax incentives (Grinkevich, Grinkevich, Belomyttseva, 2018). The authors propose a small business tax model with an integrated automatic regulator to determine the tax burden on specific small businesses, taking into account their socio-economic impact and innovation.…”
Section: Literature Reviewmentioning
confidence: 99%
“…Designing of an efficient tax regime for small business is still a topical issue in Russia. The fiscal stimulus function of tax system has low efficiency in the Russian Federation and this requires the introduction of innovative tax incentives (Grinkevich, Grinkevich, Belomyttseva, 2018). The authors propose a small business tax model with an integrated automatic regulator to determine the tax burden on specific small businesses, taking into account their socio-economic impact and innovation.…”
Section: Literature Reviewmentioning
confidence: 99%