Ermochenko O.N. Mechanisms of tax incentives of the innovative capacity development of the enterprises of the south of Russia

Ermochenko O.N.

Candidate of Economical Sciences, Associate Professor, Department of Theory of Finance, Credits and Taxation of Volgograd State University (ermochenko.olga@mail.ru)

Abstract.

The article contains the description of the concept of the tax incentives of the innovative activity and the factors of the innovative activity of regional enterprises, as well as the features of the formation of the system of the tax incentives by the state are marked out.

Key words: innovations, innovative process and product, taxes, tax incentive, factor of innovative activity, science intensity, intellectual capacity, capital intensity.

Attachments:/Ermochenko O.N. .pdf