UDC 336.02
Authors
Tuskaeva M.R., Kelekhsaev D.A., Gasanova Z.A.
Abstract
The outstripping growth of tax revenues at the regional and local levels, compared with the growth of GRP, is associated not so much with the innovative development of the economy as with an increase in tax revenues on property tax and transport tax due to a change in the tax base. The faster growth in tax revenues does not actually involve sectors of the economy associated with the sixth technological order, such as biotechnology, nanotechnology, rocket science, biogenetics, and nuclear technology.
Keywords
innovative activity, stimulation of innovative activity, tax risk, tax benefits, tax potential, tax revenues, tax expenses, tax policy.
