FEDERAL TAXES AND LEVIES COLLECTED FROM ORGANIZATIONS
Gereev R.A. —
Particularities of Tax Incentives for Manufacturing
// Taxes and Taxation. – 2018. – ¹ 3.
– P. 1 - 10.
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The subject of this research is the analysis of tax incentives for manufacturing. In his article Gireev analyzes experience in tax incentives of both Russia and foreign states. He provides a comparison table that describes advantages of horizontal and vertical incentives and proves that horizontal incentives contribute to the development of the institutional environment for state financial backing of manufacturing. The author makes suggestions on how to implement experience of the foreign states in tax incentives to encourage the development of manufacturing in Russia. Within the framework of this research, the author has used the experimental resaerch method. The greater part of the research was made by comparing horizontal and vertical types of tax incentives a well as comparison of Russia's experience in tax incentives to that of the foreign states. The author's special contribution to the topic is caused by the fact that he discovers facts proving that horizontal tax incentives encourage the development of the institutional environment for state financial backing of manufacturing. Institutional effects of implementing horizontal tax incentives are greater compared to vertical incentives. This makes them more preferable for developing the manufacturing policy.
Keywords: national economic, patent box, investment, vertical incentive, horizontal incentive, manufacturing, tax incentive, tax, modernization, research and development
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