Classification of Tools of tax Incentives of Innovations
Journal Title: Проблеми економіки - Year 2012, Vol 2012, Issue 4
Abstract
In this article research of classification of tools of tax incentives of innovations is conducted. New criteria of classification are offered: depending on a stage of life cycle of innovative processes (fundamental research works, applied research works, research and design works, innovation introduction, innovation consumption); depending on subjects of innovative processes (the research organizations, the innovative enterprises, the enterprises of real sector which introduce innovations, the infrastructure enterprises and the enterprises which render assistance of innovative activity).
Authors and Affiliations
Nikolay Kizim, Lubov Kasyanova
Keywords
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