ANALYSIS OF EFFECTIVE INFLUENCE OF INCOME TAX ON INNOVATIVE ACTIVITY

Abstract

Тhe article provide the tax burden that forms the income tax and establishes that it does not produce a significant influence on innovation activity. Several indicators of innovation activity have been analyzed and sensitivity to the application of tax benefits is revealed. It was found out that from the preferential taxation of profit the amount of financing of innovation activity depends on own funds and volumes of sales of innovative products.

Authors and Affiliations

Larisa Gaevskaya, Olga Marchenko

Keywords

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  • EP ID EP639377
  • DOI -
  • Views 130
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How To Cite

Larisa Gaevskaya, Olga Marchenko (2017). ANALYSIS OF EFFECTIVE INFLUENCE OF INCOME TAX ON INNOVATIVE ACTIVITY. Регіональна економіка та управління, 4(17), -. https://europub.co.uk/articles/-A-639377