Reference:
Ilyina, S. A..
Tax Incentives of Innovation Activity
of Small- and Medium-Sized Enterprises
// Taxes and Taxation. – 2016. – ¹ 9.
– P. 652-667.
DOI: 10.7256/1812-8688.2016.9.20225.
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DOI: 10.7256/1812-8688.2016.9.20225
Read the article
Review: Experience of many developed countries demonstrate that tax incentives are indeed effective measures of the state
support of innovative small- and medium-sized enterprises which activity contributes to the effective innovative development
of the country’s economy. The object of the research is the tax incentive tools of innovation activity performed by small- and
medium-sized Russian enterprises. The subject of the research is the performance evaluation of tax support of innovation
small- and medium-sized enterprises. The purpose of the present research is to systematize existing tax privileges in relation
to innovation activity of small- and medium-sized enterprises, their performance evaluation and description of the primary
areas of legislative improvement. Within the framework of the present research, the author has used the methods of data
analysis and comparison to deϔine and systematize tax incentive tools of innovation activity of small- and medium-sized
enterprises in Russia. As a result of the research, the author has made a conclusion that Russia uses a wide range of tax
incentive tools, however, there are many tax privileges that either do not cover significant groups of innovation small- and
medium-sized enterprises or are too unattractive for them. The author also offers her recommendations on how to amend
Russian laws in order to increase efficiency of state support measures in the sphere of tax incentives.
Keywords: tax privileges, tax preferences, tax incentive tools, state support, small-sized enterprises, medium-sized
enterprises, small business enterprises, innovation enterprises, innovation activity, innovations.
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SZ RF. – 2016. – ¹2 (Ch. I). – St. 407.
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sotsial’no-ekonomicheskogo razvitiya v Rossiiskoi Federatsii» // SZ RF. – 2015. – ¹1 (Ch. I). – St. 26.
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sotsial’no-ekonomicheskogo razvitiya «Priamurskaya» // SZ RF. – 2015. – ¹35. – St. 4997.
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sotsial’no-ekonomicheskogo razvitiya «Usol’e-Sibirskoe» // SZ RF. – 2016. – ¹10. – St. 1409.
Postanovlenie Pravitel’stva RF ot 7 iyulya 2016 g. ¹641 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Yurga» // SZ RF. – 2016. – ¹29. – St. 4819.
Postanovlenie Pravitel’stva RF ot 28 yanvarya 2016 g. ¹45 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Gukovo» // SZ RF. – 2016. – ¹6. – St. 841.
Postanovlenie Pravitel’stva RF ot 17 marta 2016 g. ¹200 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Gornyi vozdukh» // SZ RF. – 2016. – ¹12. – St. 1677.
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sotsial’no-ekonomicheskogo razvitiya «Yuzhnaya» // SZ RF. – 2016. – ¹12. – St. 1678.
Postanovlenie Pravitel’stva RF ot 16 iyulya 2016 g. ¹675 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Krasnokamensk» // SZ RF. – 2016. – ¹30. – St. 4917.
Postanovlenie Pravitel’stva RF ot 28 avgusta 2015 g. ¹899 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Kamchatka» // SZ RF. – 2015. – ¹36. – St. 5039.
Postanovlenie Pravitel’stva RF ot 28 yanvarya 2016 g. ¹43 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Bol’shoi Kamen’» // SZ RF. – 2016. – ¹6. – St. 839.
Postanovlenie Pravitel’stva RF ot 21 avgusta 2015 g. ¹878 (red. ot 01.04.2016) «O Sozdanii territorii
operezhayushchego sotsial’no-ekonomicheskogo razvitiya «Mikhailovskii» // SZ RF. – 2015. – ¹35.
– St. 4996.
Postanovlenie Pravitel’stva RF ot 25 iyunya 2015 ¹629 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Nadezhdinskaya» // SZ RF. – 2015. – ¹27. – St. 4065.
Postanovlenie Pravitel’stva RF ot 25 iyunya 2015 g. ¹628 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Komsomol’sk» // SZ RF. – 2015. – ¹27. – St. 4064.
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sotsial’no-ekonomicheskogo razvitiya «Khabarovsk» // SZ RF. – 2015. – ¹27. – St. 4066.
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sotsial’no-ekonomicheskogo razvitiya «Naberezhnye Chelny» // SZ RF. – 2016. – ¹6. – St. 840.
Postanovlenie Pravitel’stva RF ot 21 avgusta 2015 g. ¹877 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Industrial’nyi park «Kangalassy» // SZ RF. – 2015. – ¹35. – St.
4995.
Postanovlenie Pravitel’stva RF ot 21 avgusta 2015 g. ¹876 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Beringovskii» // SZ RF. – 2015. – ¹35. – St. 4994.
Postanovlenie Pravitel’stva RF ot 6 noyabrya 2007 g. ¹758 (red. ot 28.09.2015) «O gosudarstvennoi
akkreditatsii organizatsii, osushchestvlyayushchikh deyatel’nost’ v oblasti informatsionnykh tekhnologii»
// SZ RF. – 2007. – ¹46. – St. 5597.
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