Evaluation of Budget Efficiency of Fiscal Incentives to Promote Innovations
Abstract
The article is devoted to the R&D fiscal incentives as indirect measures of Government support to innovative companies in the Russian Federation. The authors make analysis of commonly used methods for evaluation of efficiency of fiscal incentives for R&D and elaboration of specific model to evaluate efficiency of regional R&D incentives provided by St. Petersburg Law on fiscal incentives N 81-11.
Keywords:
Tax incentives, innovations, efficiency, research and development, R&D
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References
Литература на русском языке
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Translation of references in Russian into English
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Published
2009-06-30
How to Cite
Мотовилов, О. В., & Марков, В. В. (2009). Evaluation of Budget Efficiency of Fiscal Incentives to Promote Innovations. St Petersburg University Journal of Economic Studies, (2), 082–092. Retrieved from https://economicsjournal.spbu.ru/article/view/3339
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Section
Theory and Practice of Management
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Articles of the St Petersburg University Journal of Economic Studies are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.
