Development and Approbation of the Technique of the Assessment of Expediency and Budgetary Productivity of Introduction of the Tax Privilege

Abstract

Practical need of the national economy of the Russian Federation in research on the use of tax incentives to stimulate innovative activity defined goals, objectives, subject and object of the present study. The aim is to develop a methodology for assessing the impact of the tax incentives from the point of view of the state. In accordance with this purpose the following tasks are formulated and substantiated in the work: creating guidelines to improve tax incentives to stimulate innovative activity in the Russian Federation; development of methodology for assessing the fiscal impact of tax incentives in Russia using the methods of correlation and regression analysis. The developed technique is applied taking into account already introduced incentives and it is able to be applied for adjustment of the tax policy of the state. Under