TY - JOUR

T1 - Tax regulation of small and medium-sized science-based business

T2 - 2nd International Scientific Conference on Digital Transformation on Manufacturing, Infrastructure and Service, DTMIS 2018

AU - Victorova, Natalia

AU - Vylkova, Elena

AU - Pokrovskaia, Natalia

AU - Shukhov, Fedor

PY - 2019/4/3

Y1 - 2019/4/3

N2 - 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.

AB - 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.

UR - http://www.scopus.com/inward/record.url?scp=85064872133&partnerID=8YFLogxK

UR - http://www.mendeley.com/research/tax-regulation-small-mediumsized-sciencebased-business-scales-productivity

U2 - 10.1088/1757-899X/497/1/012053

DO - 10.1088/1757-899X/497/1/012053

M3 - Conference article

AN - SCOPUS:85064872133

VL - 497

JO - IOP Conference Series: Materials Science and Engineering

JF - IOP Conference Series: Materials Science and Engineering

SN - 1757-8981

IS - 1

M1 - 012053

Y2 - 21 November 2018 through 22 November 2018

ER -