Analysis Of Innovative Activities Tax Regulations In Russia

Abstract

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Tax Management In National Innovation System

“…The efficiency of tax regulation can be assessed based on the following criteria: analysis of compliance with legislative principles of taxation, e.g. principles of equity, certainty, non-ambiguity, uniformity, tax secret observance; calculation of tax loyalty ratios; calculation of tax burden ratios; expert evaluation (Vlasova et al, 2020).…”

“…Effective development of NIS requires a well-developed system of tax incentives which, in case of the Russian Federation, is to be revised and optimized (Vlasova et al, 2020). Currently, the problem of tax system optimization is faced by many national economies, including Russia.…”

“…This method implies analysis of fiscal sustainability ratio as an indicator of the extent to which obligatory fiscal payments are coverable with the net assets adjusted by the criteria used for evaluating tax-related risk exposure degrees performed by economic agents. The main drawback of such method is that earlier tax liabilities are deduced from the taxes to be paid, though existing practices in the field allow fiscal authorities to claim liabilities and debts in the current tax period (Vlasova et al, 2020).…”