TAX STIMULATION OF INVESTMENT ACTIVITY

Aleshina Elena; Aleshin Mikhail; Kirsanova Ksenia

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TAX STIMULATION OF INVESTMENT ACTIVITY

Section: ECONOMIC SECURITY

Proceedings: TOPICAL ISSUES OF ENSURING ECONOMIC SECURITY IN THE RUSSIAN FEDERATION IN THE DIGITAL ECONOMY

UDK 33 Экономика. Экономические науки GRNTI 06.73 Финансовая наука. Денежные и налоговые теории. Кредитно-финансовые институты OKSO 38.02.06 Финансы BBK 6526 Финансы. Денежное обращение TBK 7761 Налоги и налогообложение

Aleshina Elena ¹

Aleshin Mikhail ²

Kirsanova Ksenia ³

Author and publication information

Authors:

1. Don state technical University (Economic security, account and right, Associate professor)
employee
Rostov-na-Donu, Rostov-on-Don, Russian Federation

2. Don state technical University (Economics, management and logistics in construction, associate Professor)
employee
Rostov-na-Donu, Rostov-on-Don, Russian Federation

3. Don state technical University (Economic security, accounting and law, graduate student)
student
Rostov-na-Donu, Rostov-on-Don, Russian Federation

Type:

Сonference article

Published:

28.04.2018

Subject area:

UDK 33 Экономика. Экономические науки
GRNTI 06.73 Финансовая наука. Денежные и налоговые теории. Кредитно-финансовые институты
OKSO 38.02.06 Финансы
BBK 6526 Финансы. Денежное обращение
TBK 7761 Налоги и налогообложение

Language:

Russian, English

Keywords:

taxes, investment activities, tax incentives, tax principles, tools, methods and principles of tax incentives.

Abstract and keywords

Abstract (English):
The article reveals the essence of tax incentives as one of the indirect methods of state regulation of the economy, identifies its advantages over direct methods. The mechanism of influence of tax incentives on the investment process is presented. The tools, methods and principles of tax stimulation are considered.

Keywords:
taxes, investment activities, tax incentives, tax principles, tools, methods and principles of tax incentives.

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References

1. Tax code of the Russian Federation (part one, two) - M.: Prospect, KnoRus, 2018.- 1024 p.

2. Alexandrov I. M. Taxes and taxation: textbook. / I. M. Alexandrov-M.: Dashkov and K, 2009 -228 p .

3. Barulin S. V. Tax management. Textbook. / S. V. Barulin, E. A. Ermakova And V. V. Stepanenko. - Moscow: Dashkov and K, 2012. - 332 p.

4. Bryzgalin A. V. Taxes and tax law: the textbook./ A. V. Bryzgalin. - Moscow: Analyst-Press, 1998. - 608 p.

5. Zinchik N. S. Methods of development of innovative activity of industrial enterprises on the basis of tax incentives: dis. kand. Ekon. Sciences: 08.00.05./ H. S. Zinchik-SPb., 2011. - 176 p.

6. Tuganova A. Tax stimulation of innovation activity as a factor of diversification of future revenues: dis. kand. Ekon. Sciences: 08.00.05. / AA Towhata - Moscow, 2016. - 195 p.

7. Mintz, J. and Smart. M. Incentives for public investment under Fiscal rules. WB policy research WP 3860, 2006. - 32 p.

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