Investment Activity of Natural Persons: Russian Experience of Tax Stimulation
This article examines the problems of the defining investment activity of natural persons in the Russian Federation and in the world community and provides offers on its stimulation. In modern Russia, much attention is paid to the taxation policy in the line of stimulation of enterprises investment...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
EconJournals
2015-09-01
|
| Series: | International Journal of Economics and Financial Issues |
| Subjects: | |
| Online Access: | https://dergipark.org.tr/tr/pub/ijefi/issue/31970/352194?publisher=http-www-cag-edu-tr-ilhan-ozturk |
| _version_ | 1797917631636832256 |
|---|---|
| author | Elena Evgenievna Smirnova |
| author_facet | Elena Evgenievna Smirnova |
| author_sort | Elena Evgenievna Smirnova |
| collection | DOAJ |
| description | This article examines the problems of the defining investment activity of natural persons in the Russian Federation and in the world community and provides offers on its stimulation. In modern Russia, much attention is paid to the taxation policy in the line of stimulation of enterprises investment activity. Thus, an extremely important task is that of state stimulation of investments in the creation and development of the profitable enterprises. In the article, we consider the issue of creating a favorable taxation climate for innovation activity. The taxation system of the Russian Federation should provide the possibility for the creation of a demand for investments in new technologies, equipment modernization and introduction of research results. Human capital is the main factor of economic development. Nowadays, negative trends exist in the development of human potential, characterized by a low quality and decrease of the social education services accessibility level. |
| first_indexed | 2024-04-10T13:16:15Z |
| format | Article |
| id | doaj.art-be412a4c7d98458d9520804fe55f34ff |
| institution | Directory Open Access Journal |
| issn | 2146-4138 |
| language | English |
| last_indexed | 2024-04-10T13:16:15Z |
| publishDate | 2015-09-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Journal of Economics and Financial Issues |
| spelling | doaj.art-be412a4c7d98458d9520804fe55f34ff2023-02-15T16:12:20ZengEconJournalsInternational Journal of Economics and Financial Issues2146-41382015-09-01538338421032Investment Activity of Natural Persons: Russian Experience of Tax StimulationElena Evgenievna SmirnovaThis article examines the problems of the defining investment activity of natural persons in the Russian Federation and in the world community and provides offers on its stimulation. In modern Russia, much attention is paid to the taxation policy in the line of stimulation of enterprises investment activity. Thus, an extremely important task is that of state stimulation of investments in the creation and development of the profitable enterprises. In the article, we consider the issue of creating a favorable taxation climate for innovation activity. The taxation system of the Russian Federation should provide the possibility for the creation of a demand for investments in new technologies, equipment modernization and introduction of research results. Human capital is the main factor of economic development. Nowadays, negative trends exist in the development of human potential, characterized by a low quality and decrease of the social education services accessibility level.https://dergipark.org.tr/tr/pub/ijefi/issue/31970/352194?publisher=http-www-cag-edu-tr-ilhan-ozturkpersonal income tax investment activity innovative development economy modernization tax incentives and preferences tax instruments. |
| spellingShingle | Elena Evgenievna Smirnova Investment Activity of Natural Persons: Russian Experience of Tax Stimulation International Journal of Economics and Financial Issues personal income tax investment activity innovative development economy modernization tax incentives and preferences tax instruments. |
| title | Investment Activity of Natural Persons: Russian Experience of Tax Stimulation |
| title_full | Investment Activity of Natural Persons: Russian Experience of Tax Stimulation |
| title_fullStr | Investment Activity of Natural Persons: Russian Experience of Tax Stimulation |
| title_full_unstemmed | Investment Activity of Natural Persons: Russian Experience of Tax Stimulation |
| title_short | Investment Activity of Natural Persons: Russian Experience of Tax Stimulation |
| title_sort | investment activity of natural persons russian experience of tax stimulation |
| topic | personal income tax investment activity innovative development economy modernization tax incentives and preferences tax instruments. |
| url | https://dergipark.org.tr/tr/pub/ijefi/issue/31970/352194?publisher=http-www-cag-edu-tr-ilhan-ozturk |
| work_keys_str_mv | AT elenaevgenievnasmirnova investmentactivityofnaturalpersonsrussianexperienceoftaxstimulation |