Comparative Analysis of the Tax Burden on Innovative and Non-Innovative Sectors of Manufacturing in Russia; Advances in Computer Science Research; Vol. 51 : Information Technologies in Science, Management, Social Sphere and Medicine (ITSMSSM 2016)

Comparative Analysis of the Tax Burden on Innovative and Non-Innovative Sectors of Manufacturing in Russia; Advances in Computer Science Research; Vol. 51 : Information Technologies in Science, Management, Social Sphere and Medicine (ITSMSSM 2016)

Bibliographic Details
Parent link:Advances in Computer Science Research
Vol. 51 : Information Technologies in Science, Management, Social Sphere and Medicine (ITSMSSM 2016).— 2016.— [P. 349-353]
Corporate Authors: Национальный исследовательский Томский политехнический университет (ТПУ) Институт социально-гуманитарных технологий (ИСГТ) Кафедра экономики (ЭКОН), Национальный исследовательский Томский политехнический университет (ТПУ) Институт социально-гуманитарных технологий (ИСГТ) Кафедра менеджмента (МЕН), Национальный исследовательский Томский политехнический университет (ТПУ) Физико-технический институт (ФТИ) Кафедра высшей математики и математической физики (ВММФ)
Other Authors: Spitsin V. V. Vladislav Vladimirovich, Pokrovskaya N. V. Nataljya Vladimirovna, Mikhalchuk A. A. Aleksandr Alexandrovich, Novoseltseva D. A. Darjya Andreevna, Bannova K. A. Kristina Alekseevna, Gumennikov I. V. Iliya Vladimirovich, Spitsina (Spitsyna) L. Yu. Lubov Yurievna
Summary:Title screen
The purpose of this paper is a comparative analysis of the tax burden on innovative and non-innovative sectors of manufacturing industry in Russia. We analyze the differences between innovative subsection DL "Manufacture of electrical and optical equipment" and non-innovative section D "Manufacturing" at the Russian regional level using methods of statistical analysis. We found that the level of the tax burden on innovative subsection DL is not lower than on non-innovative section D. It was not discovered though a stimulating effect of taxation on innovative development. Cluster analysis confirmed statistically significant differences in the level of tax burden on subsection DL by regions. We identified several regions with low tax burden. Tax incentives can be used to stimulate industrial development in these territories.
Language:English
Published: 2016
Subjects:
электронный ресурс
труды учёных ТПУ
налоговое бремя
инновационное развитие
статистический анализ
производства
электрооборудование
оптическое оборудование
обрабатывающая промышленность
Online Access:http://dx.doi.org/10.2991/itsmssm-16.2016.33
Format: Electronic Book Chapter
KOHA link:https://koha.lib.tpu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=653120
Description
Summary:Title screen
The purpose of this paper is a comparative analysis of the tax burden on innovative and non-innovative sectors of manufacturing industry in Russia. We analyze the differences between innovative subsection DL "Manufacture of electrical and optical equipment" and non-innovative section D "Manufacturing" at the Russian regional level using methods of statistical analysis. We found that the level of the tax burden on innovative subsection DL is not lower than on non-innovative section D. It was not discovered though a stimulating effect of taxation on innovative development. Cluster analysis confirmed statistically significant differences in the level of tax burden on subsection DL by regions. We identified several regions with low tax burden. Tax incentives can be used to stimulate industrial development in these territories.
DOI:10.2991/itsmssm-16.2016.33

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