Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике материалов конференции › Рецензирование
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 оригинала | Английский |
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Название основной публикации | PROCEEDINGS OF THE 2016 CONFERENCE ON INFORMATION TECHNOLOGIES IN SCIENCE, MANAGEMENT, SOCIAL SPHERE AND MEDICINE (ITSMSSM) |
Редакторы | O Berestneva, A Tikhomirov, A Trufanov |
Издатель | Atlantis Press |
Страницы | 349-353 |
Число страниц | 5 |
Состояние | Опубликовано - 2016 |
Событие | 3rd International Scientific Conference on Information Technologies in Science, Management, Social Sphere and Medicine (ITSMSSM) - Tomsk, Российская Федерация Продолжительность: 1 мая 2016 → … |
Название | ACSR-Advances in Comptuer Science Research |
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Издатель | ATLANTIS PRESS |
Том | 51 |
ISSN (печатное издание) | 2352-538X |
конференция | 3rd International Scientific Conference on Information Technologies in Science, Management, Social Sphere and Medicine (ITSMSSM) |
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Страна/Tерритория | Российская Федерация |
Город | Tomsk |
Период | 1/05/16 → … |
ID: 48606248