Tax incentives for modernization of the Russian economy

摘要

The economic crisis has aggravated the socio-economic situation in Russia. In this condition the stable economic growth can be provided only through the increase of investments in the creation of new productive capacity. An important approach to solving this problem is the system of tax mechanisms that can ensure the effective stimulation effect on the expansion of investment and innovation activity. The tax mechanisms proposed in this paper will increase the investment activity and increase the pace of economic development in Russia.