The impact of tax regulation on research and innovation
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 2, Issue
Abstract
The article considers ways to tax stimulate research and innovation in the developed countries and Ukraine. The most popular forms of the corporate income tax incentives are research tax discounts and credits. Found that increase the effectiveness of state regulation of investment and innovation processes, first of all you can, using the leverage of the tax regulation.
Authors and Affiliations
Andrii Oleksandrovych Nikitishyn
Keywords
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- EP ID EP529211
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