Glazova Elena , Stepanova Mariya
Зарубежный опыт налогового стимулирования инноваций в ресурсных отраслях [Текст] / Е.С. Глазова, М.П. Степанова // Финансовый менеджмент. – 2014. – № 4. – С. 63 – 80.
Publication Type:


ISSN 1607-968X

The article deals with Government support of R&D activity in the private industry focusing on indirect fiscal incentive regime implied in resource sphere. Specific features of R&D in the resource industries, the goals and types of innovation tax incentives, the differences in their computation approach are discussed as well as the specific nature of tax incentives incorporated within fiscal legislation (especially within Corporate income tax, resource rent taxes, capital gains tax and other corporate taxes). Such tax incentives as writing off all current expenditure on R&D, extra tax allowance, different schemes of R&D tax credit, special depreciation schemes for material assets used for innovation activities, investment tax credit are explained in detail. The practice of fiscal innovation incentive regime for the mining industries in UK, USA and Canada is presented.

Keywords: innovation | resource industries | government fiscal support | corporate income tax | rent taxes | tax incentives | innovation tax credit |

Russian Science Citation Index



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