Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review
Regional Determinant in Critics of Stylized Approaches to Tax Incentives of Investment Activity in Russia. / Ivanov, V.I.; Abramishvili, N.R.; Lvova, N.A.; Pokrovskaia, N.V.; Andrianov, A.Yu.
Proceedings of the 36rd International Business Information Management Association Conference (IBIMA) : 4-5 November 2020, Granada, Spain. IBIMA, 2020. p. 11523-11530.Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review
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TY - GEN
T1 - Regional Determinant in Critics of Stylized Approaches to Tax Incentives of Investment Activity in Russia
AU - Ivanov, V.I.
AU - Abramishvili, N.R.
AU - Lvova, N.A.
AU - Pokrovskaia, N.V.
AU - Andrianov, A.Yu.
N1 - Ivanov, V. I. Regional Determinant in Critics of Stylized Approaches to Tax Incentives of Investment Activity in Russia / V. I. Ivanov, N. R. Abramishvili, N.A. Lvova, N.V. Pokrovskaia, A.Yu. Andrianov // Proceedings of the 36rd International Business Information Management Association Conference (IBIMA). - IBIMA, 2020. - 11523-11530.
PY - 2020
Y1 - 2020
N2 - The paper is devoted to discussing stylized approaches to tax incentives through the research of investment behavior in Russian regions. A review of research on the investment determinants made it possible to divide the influence on the investment process of companies, financial market and state policy. The empirical research was based on the socio-economic characteristics of Russia in the regional context. Based on the analysis of investment activity in the Northern regions of Russia, it was proved that companies operating in these regions especially need constant and timely updating of equipment as well as the volume of investment is insufficient and the lack of proper attention to this issue leads to the sharp deterioration of heavy working conditions in the region. It was substantiated that national specific of economy and investment behavior in Russia result in the need for a differentiated approach to investment tax incentives. The study was carried out with the financial support of the Russian Foundation for Basic Research within the framework of scientific project No. 19-010-00198.
AB - The paper is devoted to discussing stylized approaches to tax incentives through the research of investment behavior in Russian regions. A review of research on the investment determinants made it possible to divide the influence on the investment process of companies, financial market and state policy. The empirical research was based on the socio-economic characteristics of Russia in the regional context. Based on the analysis of investment activity in the Northern regions of Russia, it was proved that companies operating in these regions especially need constant and timely updating of equipment as well as the volume of investment is insufficient and the lack of proper attention to this issue leads to the sharp deterioration of heavy working conditions in the region. It was substantiated that national specific of economy and investment behavior in Russia result in the need for a differentiated approach to investment tax incentives. The study was carried out with the financial support of the Russian Foundation for Basic Research within the framework of scientific project No. 19-010-00198.
UR - https://ibima.org/accepted-paper/regional-determinant-in-critics-of-stylized-approaches-to-tax-incentives-of-investment-activity-in-russia/
M3 - Conference contribution
SP - 11523
EP - 11530
BT - Proceedings of the 36rd International Business Information Management Association Conference (IBIMA)
PB - IBIMA
T2 - 36th IBIMA Conference
Y2 - 4 November 2020 through 5 November 2020
ER -
ID: 72565940