Comparative Analysis of the Tax Burden on Innovative and Non-Innovative Sectors of Manufacturing in Russia
Vladislav Spitsin, Aleksandr Mikhalchuk, Kristina Bannova, Natalia Pokrovskaya, Darya Novoseltseva, Ilya Gumennikov, Lubov Spitsina
Available Online May 2016.
- https://doi.org/10.2991/itsmssm-16.2016.33How to use a DOI?
- Tax burden; innovative development; statistical analysis; manufacture of electrical and optical equipment; manufacturing industry; Russian regions
- 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.
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 SP - 159 EP - 163 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 -