Proceedings of the 2016 Conference on Information Technologies in Science, Management, Social Sphere and Medicine

Comparative Analysis of the Tax Burden on Innovative and Non-Innovative Sectors of Manufacturing in Russia

Authors
Vladislav Spitsin, Aleksandr Mikhalchuk, Kristina Bannova, Natalia Pokrovskaya, Darya Novoseltseva, Ilya Gumennikov, Lubov Spitsina
Corresponding Author
Vladislav Spitsin
Available Online May 2016.
DOI
https://doi.org/10.2991/itsmssm-16.2016.33How to use a DOI?
Keywords
Tax burden; innovative development; statistical analysis; manufacture of electrical and optical equipment; manufacturing industry; Russian regions
Abstract
The purpose of this paper is a comparative analysis of the tax burden on innovative and non-innovative sectors of manufacturing industry in Russia. We analyze the differences between innovative subsection DL "Manufacture of electrical and optical equipment" and non-innovative section D "Manufacturing" at the Russian regional level using methods of statistical analysis. We found that the level of the tax burden on innovative subsection DL is not lower than on non-innovative section D. It was not discovered though a stimulating effect of taxation on innovative development. Cluster analysis confirmed statistically significant differences in the level of tax burden on subsection DL by regions. We identified several regions with low tax burden. Tax incentives can be used to stimulate industrial development in these territories.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Proceedings
Information Technologies in Science, Management, Social Sphere and Medicine
Part of series
Advances in Computer Science Research
Publication Date
May 2016
ISBN
978-94-6252-196-4
ISSN
2352-538X
DOI
https://doi.org/10.2991/itsmssm-16.2016.33How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Vladislav Spitsin
AU  - Aleksandr Mikhalchuk
AU  - Kristina Bannova
AU  - Natalia Pokrovskaya
AU  - Darya Novoseltseva
AU  - Ilya Gumennikov
AU  - Lubov Spitsina
PY  - 2016/05
DA  - 2016/05
TI  - Comparative Analysis of the Tax Burden on Innovative and Non-Innovative Sectors of Manufacturing in Russia
BT  - Information Technologies in Science, Management, Social Sphere and Medicine
PB  - Atlantis Press
SN  - 2352-538X
UR  - https://doi.org/10.2991/itsmssm-16.2016.33
DO  - https://doi.org/10.2991/itsmssm-16.2016.33
ID  - Spitsin2016/05
ER  -