Tax incentives for small and medium-sized business R&amp;D

Victorova, Natalia; Vylkova, Elena; Pokrovskaia, Natalia

doi:10.24891/fc.25.2.409

Cited by 2 publications

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“…Налоговое администрированиеодна из областей государственного управления, подвергшаяся активному вмешательству информационных и коммуникационных технологий [Троянская, 2013; Киреенко, 2015]. Многие рутинные процессы уходят в прошлое, налоговая среда становится все более доступной и прозрачной для ее участников Викторова, Вылкова, Покровская, 2019;Рощупкина, 2010], причем такие изменения характерны не только для отдельно взятых государств, но и для всего мирового сообщества, например, в части проведения автоматического обмена налоговой информацией 1 .…”

Section: Journal Of New Economyunclassified

Technological transformation of tax administration procedures as a factor of economic growth

Vylkova

Victorova

Pokrovskaya

2020

Journal of New Economy

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Russia’s economic growth is impossible without the extensive use of cloud and mobile technologies in the registration and accounting of taxpayers. The purpose of the study is to iden tify positive and negative aspects of introducing information and communication technologies into the registration and accounting tax procedures in various countries to develop recommen dations for the improvement of these procedures in the Russian Federation. General and spe cial theories of taxation constitute the methodological basis of the research. The method of the study is comparative analysis of two groups of countries: economically developed and catch-up countries. The authors assess the current situation with digitalisation in the states, systematize software used, and demonstrate that in economically developed countries digitalisation has a more pronounced effect on the quality of tax administration and economic growth. The re search shows that progressive technologies applied by the Federal Tax Service of Russia for the registration and accounting of taxpayers influence the growth of tax revenues, primarily VAT. The most urgent tasks of reforming the modern taxpayer registration system include registration of property taxes, VAT on imports, income taxes, as well as development of digitalisation tech nologies for the registration and accounting procedures taking into account the trends in eco nomic processes’ transformation towards a smart society. The widest possible introduction of digital registration and accounting of taxpayers is meant to significantly increase the efficiency of Russia’s tax system and contribute to the stable growth of the domestic economy.

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Section: Journal Of New Economyunclassified

Technological transformation of tax administration procedures as a factor of economic growth

Vylkova

Victorova

Pokrovskaya

2020

Journal of New Economy

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The investment activity of Russian business: Relationships with corporate income tax burden

Razuvaeva

Pokrovskaia

2020

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Subject. This article assesses the role of tax incentives for the Russian business' investment behavior. Objectives. The article aims to identify the relationship between the corporate income tax burden as an indicator responding to tax benefits application and the investment activities of Russian companies. Methods. For the study, we used the methods of analysis and synthesis, and the systems approach. The analysis covers the period from 2012 to 2018. The data of the Russian Federal State Statistics Service, Federal Tax Service of Russia, and the Ministry of Finance of the Russian Federation are the source of information for analysis. Results. The article summarizes the characteristics of the investment activity of the Russian business. However, the article does not reveal any obvious relationship between the income tax burden and the investment activity of the Russian business in the 2010s. There is also no link found between fixed investment and return on assets. Conclusions. The increase in income tax burden in the late 2010s, accompanied by a decrease in profitability, poses a threat to the active investment development of Russian organizations.

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Tax incentives for small and medium-sized business R&D

Cited by 2 publications

References 0 publications

Technological transformation of tax administration procedures as a factor of economic growth

Technological transformation of tax administration procedures as a factor of economic growth

The investment activity of Russian business: Relationships with corporate income tax burden

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