МИРОВОЙ ОПЫТ НАЛОГОВОГО СТИМУЛИРОВАНИЯ РАЗВИТИЯ ИННОВАЦИОННОЙ ДЕЯТЕЛЬНОСТИ (НА ПРИМЕРЕ ЯПОНИИ)
Today, Kazakhstan strives to develop innovative activities based on the introduction of new ideas, scientific knowledge, technologies and types of products in various areas of production and management of society. Foreign experience shows that tax incentives for such activities significantly increas...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Institute of Economics under the Science Committee of Ministry of Education and Science RK
2018-12-01
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Series: | Экономика: стратегия и практика |
Subjects: | |
Online Access: | https://esp.ieconom.kz/jour/article/view/81 |
Summary: | Today, Kazakhstan strives to develop innovative activities based on the introduction of new ideas, scientific knowledge, technologies and types of products in various areas of production and management of society. Foreign experience shows that tax incentives for such activities significantly increase their level. Therefore, this article examines the problems of tax incentives for innovation activities in Kazakhstan. The lack of tax incentives for the introduction of investments specifically to support the company’s innovation activity makes the level of innovation development in the country weak.The choice of tax incentives depends on the strategic certainty of economic activities supported by the state. In this regard, the article discusses the state of Japan and the tax benefits applied in this country, as an example for Kazakhstan tax policy.The article also provides statistical data on the state of innovation activities in Kazakhstan, their problems and causes. |
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ISSN: | 1997-9967 2663-550X |