| | | | PROBLEMS OF MODERN ECONOMICS, N 4 (36), 2010 | | | | PROBLEMS OF MODERNIZATION AND TRANSITION TO INNOVATIVE ECONOMY | | | Romanenko I. V.
Head of the Chair of Economy and Marketing Research, North-Western Branch of the International University (Moscow) PhD (Economics)
| |
| | | The article focuses on the rule of changing taxation rates in the countries with effective innovation systems. U-shaped curve charactering the decrease of taxation rates on the stretch of M5 matrix “labor - other taxed bases,” as well as the increase of tax rates on the stretch “other taxed bases - profit” is a graphic interpretation of the rule described. The author suggests a new method of correcting the existent tax rates | | Key words: national innovation system, tax system, M5 matrix, U-shaped curve of taxation rates' change | |
|
| |
|
|
|
