Tochylina I. Tax incentives as an instrument of public administration of innovative development

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0416U002162

Applicant for

Specialization

  • 08.00.03 - Економіка та управління національним господарством

15-04-2016

Specialized Academic Board

Д 26.853.01

Essay

The dissertation is dedicated to research of an issue related to expediency and efficiency of application of tax incentives as an instrument of the state regulatory policy, scientific and practical basics of application of incentives for activation of an innovative activity for the purpose of prolonged economic growth. The author has analyzed general approaches to defining a term "tax benefit" and indicated a mechanism of incentive influence of tax incentives for the innovative field, considering particular taxes.

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