Tax regulation of enterprise R&D expenditures: special aspects and problems of regulation
The subject of the research is a corporate income tax regime of tax accounting of intangible assets and R&D spending. The working hypothesis is that realization of the regulative potential of tax policy in relation to stimulating R&D activity and creation of intangibles assets shall...
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| Format: | Article |
| Language: | Russian |
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Dostoevsky Omsk State University
2022-03-01
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| Series: | Pravoprimenenie |
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| Online Access: | https://enforcement.omsu.ru/jour/article/view/602 |