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

Результат исследований: Публикации в книгах, отчётах, сборниках, трудах конференцийстатья в сборнике материалов конференциинаучнаярецензирование

Выдержка

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.

Язык оригиналаАнглийский
Название основной публикацииPROCEEDINGS OF THE 2016 CONFERENCE ON INFORMATION TECHNOLOGIES IN SCIENCE, MANAGEMENT, SOCIAL SPHERE AND MEDICINE (ITSMSSM)
РедакторыO Berestneva, A Tikhomirov, A Trufanov
ИздательAtlantis Press
Страницы349-353
Число страниц5
СостояниеОпубликовано - 2016
Событие3rd International Scientific Conference on Information Technologies in Science, Management, Social Sphere and Medicine (ITSMSSM) - Tomsk
Продолжительность: 1 мая 2016 → …

Серия публикаций

НазваниеACSR-Advances in Comptuer Science Research
ИздательATLANTIS PRESS
Том51
ISSN (печатное издание)2352-538X

Конференция

Конференция3rd International Scientific Conference on Information Technologies in Science, Management, Social Sphere and Medicine (ITSMSSM)
ГородTomsk
Период1/05/16 → …

Цитировать

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. В O. Berestneva, A. Tikhomirov, & A. Trufanov (Ред.), PROCEEDINGS OF THE 2016 CONFERENCE ON INFORMATION TECHNOLOGIES IN SCIENCE, MANAGEMENT, SOCIAL SPHERE AND MEDICINE (ITSMSSM) (стр. 349-353). (ACSR-Advances in Comptuer Science Research; Том 51). Atlantis Press.
Spitsin, Vladislav ; Pokrovskaya, Natalia ; Mikhalchuk, Aleksandr ; Novoseltseva, Darya ; Bannova, Kristina ; Gumennikov, Ilya ; Spitsina, Lubov. / Comparative Analysis of the Tax Burden on Innovative and Non-Innovative Sectors of Manufacturing in Russia. PROCEEDINGS OF THE 2016 CONFERENCE ON INFORMATION TECHNOLOGIES IN SCIENCE, MANAGEMENT, SOCIAL SPHERE AND MEDICINE (ITSMSSM). редактор / O Berestneva ; A Tikhomirov ; A Trufanov. Atlantis Press, 2016. стр. 349-353 (ACSR-Advances in Comptuer Science Research).
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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.",
keywords = "tax burden, innovative development, statistical analysis, manufacture of electrical and optical equipment, manufacturing industry, Russian regions, GROWTH",
author = "Vladislav Spitsin and Natalia Pokrovskaya and Aleksandr Mikhalchuk and Darya Novoseltseva and Kristina Bannova and Ilya Gumennikov and Lubov Spitsina",
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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. в O Berestneva, A Tikhomirov & A Trufanov (ред.), PROCEEDINGS OF THE 2016 CONFERENCE ON INFORMATION TECHNOLOGIES IN SCIENCE, MANAGEMENT, SOCIAL SPHERE AND MEDICINE (ITSMSSM). ACSR-Advances in Comptuer Science Research, том. 51, Atlantis Press, стр. 349-353, Tomsk, 1/05/16.

Comparative Analysis of the Tax Burden on Innovative and Non-Innovative Sectors of Manufacturing in Russia. / Spitsin, Vladislav; Pokrovskaya, Natalia; Mikhalchuk, Aleksandr; Novoseltseva, Darya; Bannova, Kristina; Gumennikov, Ilya; Spitsina, Lubov.

PROCEEDINGS OF THE 2016 CONFERENCE ON INFORMATION TECHNOLOGIES IN SCIENCE, MANAGEMENT, SOCIAL SPHERE AND MEDICINE (ITSMSSM). ред. / O Berestneva; A Tikhomirov; A Trufanov. Atlantis Press, 2016. стр. 349-353 (ACSR-Advances in Comptuer Science Research; Том 51).

Результат исследований: Публикации в книгах, отчётах, сборниках, трудах конференцийстатья в сборнике материалов конференциинаучнаярецензирование

TY - GEN

T1 - Comparative Analysis of the Tax Burden on Innovative and Non-Innovative Sectors of Manufacturing in Russia

AU - Spitsin, Vladislav

AU - Pokrovskaya, Natalia

AU - Mikhalchuk, Aleksandr

AU - Novoseltseva, Darya

AU - Bannova, Kristina

AU - Gumennikov, Ilya

AU - Spitsina, Lubov

PY - 2016

Y1 - 2016

N2 - 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.

AB - 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.

KW - tax burden

KW - innovative development

KW - statistical analysis

KW - manufacture of electrical and optical equipment

KW - manufacturing industry

KW - Russian regions

KW - GROWTH

M3 - статья в сборнике материалов конференции

T3 - ACSR-Advances in Comptuer Science Research

SP - 349

EP - 353

BT - PROCEEDINGS OF THE 2016 CONFERENCE ON INFORMATION TECHNOLOGIES IN SCIENCE, MANAGEMENT, SOCIAL SPHERE AND MEDICINE (ITSMSSM)

A2 - Berestneva, O

A2 - Tikhomirov, A

A2 - Trufanov, A

PB - Atlantis Press

ER -

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