Abstract
Designing an effective tax regime for small businesses remains a pressing issue. The authors engaged a comparative analysis of types and methods of tax incentives for small business and innovative business in global practice. It is concluded that the stimulating function of the taxation system in the Russian Federation has low efficiency and that innovative tax incentives are to be introduced. The authors propose a model of small business taxation with an embedded automatic regulator of the degree of tax burden on particular small entities with regard to their socio-economic impact and innovativeness.
This is a preview of subscription content, log in via an institution to check access.
References
Bergner S, Bräutigam R, Evers MT et al (2017) The use of SME tax incentives in the European Union. Discussion paper number 17-006. SSRN Electron J. https://doi.org/10.2139/ssrn.2910339
Blažić H (2012) Preferential corporate income tax treatment for SMEs: an international comparison. Available via SSRN. https://ssrn.com/abstract=2334770. Accessed 1 Jan 2017
Busom I (2012) Tax incentives or subsidies for R&D? Working paper number 2012–056. SSRN Electron J. https://doi.org/10.2139/ssrn.2330222
Engelschalk M (2007) Designing a tax system for micro and small businesses: guide for practitioners. Working paper number 42435. Available via World Bank. http://documents.worldbank.org/curated/en/980291468158071984/Designing-a-tax-system-for-micro-and-small-businesses-guide-for-practitioners. Accessed 12 Jan 2017
Engelschalk M, Loeprick J (2015) MSME taxation in transition economies: country experience on the costs and benefits of introducing special tax regimes. Policy research working paper number 7449. Available via World Bank. https://ssrn.com/abstract=2676418. Accessed 1 Jan 2017
European Commission (2014) A study on R&D tax incentives. Final report working paper number 52–2014. https://doi.org/10.2778/447538
Gale WG, Brown S (2013) Small business, innovation, and tax policy: a review. SSRN Electron J. https://doi.org/10.2139/ssrn.2467620
Intarakumnerd P, Goto A (2016) Technology and innovation policies for small and medium-sized enterprises in East Asia. Working paper number 578. Available via SSRN. https://ssrn.com/abstract=2812432 Accessed 10 Jan 2017
Logue KD, Vettori GG (2010) Narrowing the tax gap through presumptive taxation. Law and economics working papers number 8. Available via University of Michigan Law School. http://repository.law.umich.edu/law_econ_current/art8. Accessed 10 Jan 2017
OECD (2015) Taxation of SMEs in OECD and G20 countries. Organization for Economic Co-operation and Development. OECD Publishing, Paris. https://doi.org/10.1787/9789264243507-en
Yitzhaki S (2007) Cost benefit analysis of presumptive taxation. SSRN Electron J. https://doi.org/10.2139/ssrn.979921
Acknowledgements
This study has been conducted with the financial support of the Global Competitiveness Enhancement Program 2013–2020 of Tomsk State University.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2018 Springer International Publishing AG
About this paper
Cite this paper
Grinkevich, A., Grinkevich, L., Belomyttseva, O. (2018). Tax Incentives for Innovative Small Business: The Russian Model. In: Procházka, D. (eds) The Impact of Globalization on International Finance and Accounting. Springer Proceedings in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-319-68762-9_4
Download citation
DOI: https://doi.org/10.1007/978-3-319-68762-9_4
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-68761-2
Online ISBN: 978-3-319-68762-9
eBook Packages: Economics and FinanceEconomics and Finance (R0)