Article - Problems of Modern Economics

Lukin A. E.
PhD student, Chair of Political Economy, Department of Economics, M.V. Lomonosov Moscow State University, Head of the Department for Management of Assets and Liabilities, OOO “Barclays Bank”

USA experience in tax stimulation of the corporative innovative activity (Russia, Moscow)

The article analyzes the USA system of tax stimulation of innovation, discusses the full specter of tax discounts in the sphere of innovations. Specific attention is paid to the definition of the object of tax stimulation, as well as the possible ways of implementation of the American experience for effective tax support in the sphere of innovations in the Russian Federation

Key words: tax stimulation of innovations, USA experience, scholarly-research activity

Литература
1. Billings B.A., Glazunov S.N., Houston M. The role of taxes in corporate research and development spending. // R&D Management — 2001 — № 4 — c.465–477.
2. Financial Accounting Standards Board. Statements of Financial Accounting Standards. // [Электронный ресурс]. URL: http://www.fasb.org/jsp/FASB/Page/PreCodSectionPage&cid=1218220137031 (дата обращения 01.09.2009)
3. Hall, B. Tax Incentives for Innovation in the United States. // A Report to the European Union — 2001 [Электронный ресурс]. URL: http://elsa.berkeley.edu/~bhhall/papers/BHH01%20EU%20Report%20USA%20rtax.pdf (дата обращения 17.09.2009)
4. Hall B van Reenen J. How effective are fiscal incentives for R&D? A new review of the evidence.// Research Policy — 2000 — № 29 — с.449–469.
5. Moris. F. The U. S. Research and Experimentation Tax Credit in the 1990 s. // Info Brief — National Science Board — 2005 [Электронный ресурс]. URL: http://www.nsf.gov/statistics/infbrief/nsf05316/nsf05316.pdf (дата обращения 10.09.2009)
6. National Science Board. Science and Engineering Indicators 2008 // [Электронный ресурс]. URL: http://www.nsf.gov/statistics/seind08/ (дата обращения 25.08.2009)
7. Organisation for Economic Co-operation and Development (OECD). Tax Incentives for Research and Development: Trends and Issues. 2002 [Электронный ресурс]. URL: http://www.oecd.org/dataoecd/12/27/2498389.pdf (дата обращения 24.08.2009)
8. Organisation for Economic Co-operation and Development (OECD). OECD Science, Technology and Industry Outlook 2008 // [Электронный ресурс]. URL: http://213.253.134.43/oecd/pdfs/browseit/9208101E.PDF (дата обращения 10.10.2009)
9. Rashkin M. Practical Guide to Research and Development Tax Incentives: Federal, State, and Foreign. 2nd Edition. — Чикаго: CCH Incorporated, 2007. — 740 c.
10. The Joint Committee on Taxation. Estimates Of Federal Tax Expenditures For Fiscal Years 2006-2010.// [Электронный ресурс]. URL: http://www.jct.gov/publications.html?func=startdown&id=1199 (дата обращения 30.09.2009)
11. US Tax Code. // [Электронный ресурс]. URL: http://www4.law.cornell.edu/uscode/26/ (дата обращения 11.08.2009).

Article in russian

Back to the issue content


Copyright © Problems of Modern Economics 2002 - 2024