Tax regulation of small and medium-sized science-based business: Scales and productivity

Natalia Victorova, Elena Vylkova, Natalia Pokrovskaia, Fedor Shukhov

Research output

1 Citation (Scopus)

Abstract

The best experience of developing high technologies indicates that very often breakthroughs are made by small companies; one of their advantages is possibility of using special tax conditions for small business. The aim of this study is estimation of scales and productivity of the accepted practice of the state tax support for small and medium-sized science-based business in developed and developing countries. Countries have been emphasized where direct financing of innovations or using tax incentives prevails, and also the countries where fiscal expansion is focused on large or small and medium-sized businesses. The research has helped to make a conclusion that providing more significant privileges for small and medium-sized science-based business will positively influence the growth of innovation activity in the developing countries, Russia in particular.

Original languageEnglish
Article number012053
JournalIOP Conference Series: Materials Science and Engineering
Volume497
Issue number1
DOIs
Publication statusPublished - 3 Apr 2019
Event2ND INTERNATIONAL SCIENTIFIC CONFERENCE ON DIGITAL TRANSFORMATION ON MANUFACTURING, INFRASTRUCTURE AND SERVICE, DTMIS 2018 - Санкт-Петербургский политехнический университет Петра Великого, Saint-Petersburg
Duration: 21 Nov 201822 Nov 2018

Scopus subject areas

  • Materials Science(all)
  • Engineering(all)

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