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Tax Incentives as an Incentive to Invest in Research and Development

Small and medium business development , UDC: 3.336.02 DOI: 10.25688/2312–6647.2021.29.3.5

Authors

  • Shinkareva Nadezhda Yuryevna
  • Karabanova Olga Vladimirovna Associate Professor, Ph.D. in Economics

Annotation

The modern economy is unthinkable without innovation. At the same time, the implementation of technological innovations is traditionally based on research and development (R & D), as well as on the further commercialization of the results of such works. The article provides a brief overview of sources of financing for innovation in the form of R & D. The focus is on the indirect method of stimulating R & D in the form of tax incentives.

How to link insert

Shinkareva, N. Y. & Karabanova, O. V. (2021). Tax Incentives as an Incentive to Invest in Research and Development Bulletin of the Moscow City Pedagogical University. Series "Pedagogy and Psychology", 2021, №3 (29), 53-62. https://doi.org/10.25688/2312–6647.2021.29.3.5
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