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)
| Parent link: | Advances in Computer Science Research Vol. 51 : Information Technologies in Science, Management, Social Sphere and Medicine (ITSMSSM 2016).— 2016.— [P. 349-353] |
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| Corporate Authors: | , , |
| Andre forfattere: | , , , , , , |
| 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. |
| Sprog: | engelsk |
| Udgivet: |
2016
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| Fag: | |
| Online adgang: | http://dx.doi.org/10.2991/itsmssm-16.2016.33 |
| Format: | Electronisk Book Chapter |
| KOHA link: | https://koha.lib.tpu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=653120 |
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| 200 | 1 | |a Comparative Analysis of the Tax Burden on Innovative and Non-Innovative Sectors of Manufacturing in Russia |f V. V. Spitsin [et al.] | |
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| 300 | |a Title screen | ||
| 320 | |a [References: p. 352-353 (22 tit.)] | ||
| 330 | |a 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. | ||
| 461 | 1 | |0 (RuTPU)RU\TPU\network\18167 |t Advances in Computer Science Research | |
| 463 | 0 | |0 (RuTPU)RU\TPU\network\18169 |t Vol. 51 : Information Technologies in Science, Management, Social Sphere and Medicine (ITSMSSM 2016) |o III International Scientific Conference, May 23-26, 2016, Tomsk, Russia |o [proceedings] |f National Research Tomsk Polytechnic University (TPU) ; eds. O. G. Berestneva, A. Tikhomirov, A. Trufanov |v [P. 349-353] |d 2016 | |
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| 610 | 1 | |a налоговое бремя | |
| 610 | 1 | |a инновационное развитие | |
| 610 | 1 | |a статистический анализ | |
| 610 | 1 | |a производства | |
| 610 | 1 | |a электрооборудование | |
| 610 | 1 | |a оптическое оборудование | |
| 610 | 1 | |a обрабатывающая промышленность | |
| 701 | 1 | |a Spitsin |b V. V. |c economist |c Associate Professor of Tomsk Polytechnic University, Candidate of economic sciences |f 1976- |g Vladislav Vladimirovich |3 (RuTPU)RU\TPU\pers\30957 |9 15195 | |
| 701 | 1 | |a Pokrovskaya |b N. V. |g Nataljya Vladimirovna | |
| 701 | 1 | |a Mikhalchuk |b A. A. |c mathematician |c Associate Professor of Tomsk Polytechnic University, Candidate of physical and mathematical sciences |f 1954- |g Aleksandr Alexandrovich |3 (RuTPU)RU\TPU\pers\31925 | |
| 701 | 1 | |a Novoseltseva |b D. A. |g Darjya Andreevna | |
| 701 | 1 | |a Bannova |b K. A. |c Economist |c Assistant of the Department of Tomsk Polytechnic University |f 1987- |g Kristina Alekseevna |3 (RuTPU)RU\TPU\pers\32873 | |
| 701 | 1 | |a Gumennikov |b I. V. |c economist |c laboratory assistant of Tomsk Polytechnic University |f 1990- |g Iliya Vladimirovich |3 (RuTPU)RU\TPU\pers\36421 | |
| 701 | 1 | |a Spitsina (Spitsyna) |b L. Yu. |c Economist |c Associate Professor of Tomsk Polytechnic University, Candidate of economic sciences |f 1976- |g Lubov Yurievna |3 (RuTPU)RU\TPU\pers\35245 |9 18510 | |
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| 712 | 0 | 2 | |a Национальный исследовательский Томский политехнический университет (ТПУ) |b Физико-технический институт (ФТИ) |b Кафедра высшей математики и математической физики (ВММФ) |3 (RuTPU)RU\TPU\col\18727 |
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