Providing Incentives for Intellectual Labor through Tax Policy in Belarus
This paper discusses the idea of providing tax incentives for scholars and researchers as a necessary factor in the formation of innovative environment. The research aims at formulating proposals for increasing income from intellectual work through tax incentives based on the analysis of scientific...
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| Format: | Article |
| Language: | English |
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Financial Research Institute
2022-06-01
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| Series: | Финансовый журнал |
| Subjects: | |
| Online Access: | https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2022/3/statii/04_3_2022_v14.pdf |
| _version_ | 1818216188415574016 |
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| author | Alena Kireyeva Milyausha R. Pinskaya |
| author_facet | Alena Kireyeva Milyausha R. Pinskaya |
| author_sort | Alena Kireyeva |
| collection | DOAJ |
| description | This paper discusses the idea of providing tax incentives for scholars and researchers as a necessary factor in the formation of innovative environment. The research aims at formulating proposals for increasing income from intellectual work through tax incentives based on the analysis of scientific research context and existing tax regime for Belorussian researchers. It is argued that the quantity and quality of intellectual labor depend on the tax regime applied. Academic science environment in Belarus is analyzed and the mechanism of taxation of researchers’ income is discussed in its context. The structure of current costs for research and development is demonstrated. Authors show the insufficiency of the existing tax incentives for intellectual labor, including research grants. The analysis is focused on the mechanism of taxation and collection of social insurance contributions from the remuneration of members of temporary research teams. The authors propose to introduce special tax rules for research income from research activities, and consider these possible rules in detail. The theoretical framework of this article is based on the research of national and foreign scholars in the fields of taxation theory, taxation of individuals, and intellectual capital. |
| first_indexed | 2024-12-12T06:48:00Z |
| format | Article |
| id | doaj.art-e0b26270fad549f0ba99b153a5c111dc |
| institution | Directory Open Access Journal |
| issn | 2075-1990 2658-5332 |
| language | English |
| last_indexed | 2024-12-12T06:48:00Z |
| publishDate | 2022-06-01 |
| publisher | Financial Research Institute |
| record_format | Article |
| series | Финансовый журнал |
| spelling | doaj.art-e0b26270fad549f0ba99b153a5c111dc2022-12-22T00:34:08ZengFinancial Research InstituteФинансовый журнал2075-19902658-53322022-06-0114No. 3617310.31107/2075-1990-2022-3-61-73Providing Incentives for Intellectual Labor through Tax Policy in BelarusAlena Kireyeva0https://orcid.org/0000-0003-2917-7347Milyausha R. Pinskaya1https://orcid.org/0000-0001-9328-1224Belarusian State Economic University, Minsk 220070, Republic of BelarusFinancial Research Institute, Moscow 127006, Russian FederationThis paper discusses the idea of providing tax incentives for scholars and researchers as a necessary factor in the formation of innovative environment. The research aims at formulating proposals for increasing income from intellectual work through tax incentives based on the analysis of scientific research context and existing tax regime for Belorussian researchers. It is argued that the quantity and quality of intellectual labor depend on the tax regime applied. Academic science environment in Belarus is analyzed and the mechanism of taxation of researchers’ income is discussed in its context. The structure of current costs for research and development is demonstrated. Authors show the insufficiency of the existing tax incentives for intellectual labor, including research grants. The analysis is focused on the mechanism of taxation and collection of social insurance contributions from the remuneration of members of temporary research teams. The authors propose to introduce special tax rules for research income from research activities, and consider these possible rules in detail. The theoretical framework of this article is based on the research of national and foreign scholars in the fields of taxation theory, taxation of individuals, and intellectual capital.https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2022/3/statii/04_3_2022_v14.pdftax policytax incentivestaxation of laborresearch incentivestaxation of grants |
| spellingShingle | Alena Kireyeva Milyausha R. Pinskaya Providing Incentives for Intellectual Labor through Tax Policy in Belarus Финансовый журнал tax policy tax incentives taxation of labor research incentives taxation of grants |
| title | Providing Incentives for Intellectual Labor through Tax Policy in Belarus |
| title_full | Providing Incentives for Intellectual Labor through Tax Policy in Belarus |
| title_fullStr | Providing Incentives for Intellectual Labor through Tax Policy in Belarus |
| title_full_unstemmed | Providing Incentives for Intellectual Labor through Tax Policy in Belarus |
| title_short | Providing Incentives for Intellectual Labor through Tax Policy in Belarus |
| title_sort | providing incentives for intellectual labor through tax policy in belarus |
| topic | tax policy tax incentives taxation of labor research incentives taxation of grants |
| url | https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2022/3/statii/04_3_2022_v14.pdf |
| work_keys_str_mv | AT alenakireyeva providingincentivesforintellectuallaborthroughtaxpolicyinbelarus AT milyausharpinskaya providingincentivesforintellectuallaborthroughtaxpolicyinbelarus |