Comparative Analysis of the Tax Burden on Innovative and Non-Innovative Sectors of Manufacturing in Russia

Vladislav Spitsin, Natalia Pokrovskaya, Aleksandr Mikhalchuk, Darya Novoseltseva, Kristina Bannova, Ilya Gumennikov, Lubov Spitsina

Research outputpeer-review

Abstract

The purpose of this paper is a comparative analysis of the tax burden on innovative and non-innovative sectors of manufacturing industry in Russia. We analyze the differences between innovative subsection DL "Manufacture of electrical and optical equipment" and non-innovative section D "Manufacturing" at the Russian regional level using methods of statistical analysis. We found that the level of the tax burden on innovative subsection DL is not lower than on non-innovative section D. It was not discovered though a stimulating effect of taxation on innovative development. Cluster analysis confirmed statistically significant differences in the level of tax burden on subsection DL by regions. We identified several regions with low tax burden. Tax incentives can be used to stimulate industrial development in these territories.

Original languageEnglish
Title of host publicationPROCEEDINGS OF THE 2016 CONFERENCE ON INFORMATION TECHNOLOGIES IN SCIENCE, MANAGEMENT, SOCIAL SPHERE AND MEDICINE (ITSMSSM)
EditorsO Berestneva, A Tikhomirov, A Trufanov
PublisherAtlantis Press
Pages349-353
Number of pages5
Publication statusPublished - 2016
Event3rd International Scientific Conference on Information Technologies in Science, Management, Social Sphere and Medicine (ITSMSSM) - Tomsk
Duration: 1 May 2016 → …

Publication series

NameACSR-Advances in Comptuer Science Research
PublisherATLANTIS PRESS
Volume51
ISSN (Print)2352-538X

Conference

Conference3rd International Scientific Conference on Information Technologies in Science, Management, Social Sphere and Medicine (ITSMSSM)
CityTomsk
Period1/05/16 → …

Cite this

Spitsin, V., Pokrovskaya, N., Mikhalchuk, A., Novoseltseva, D., Bannova, K., Gumennikov, I., & Spitsina, L. (2016). Comparative Analysis of the Tax Burden on Innovative and Non-Innovative Sectors of Manufacturing in Russia. In O. Berestneva, A. Tikhomirov, & A. Trufanov (Eds.), PROCEEDINGS OF THE 2016 CONFERENCE ON INFORMATION TECHNOLOGIES IN SCIENCE, MANAGEMENT, SOCIAL SPHERE AND MEDICINE (ITSMSSM) (pp. 349-353). (ACSR-Advances in Comptuer Science Research; Vol. 51). Atlantis Press.