EFFECT OF IMPLEMENTATION OF EFFECTIVE INNOVATION ON TAX BURDEN OF ENTERPRISE
Abstract
The paper presents the estimation of efficiency of implementation of innovation technological project in conditions of a current tax system. It is demonstrated that implementation of a new technological project in industrial production, which effect is primarily connected with direct material cost saving, leads to significant growth of tax liabilities. Mostly, this growth is connected with increase of VAT. At that, financial and economic indicators of enterprise performance partially decline. The analysis of effect of the tax system on efficiency of innovation made it possible to prove feasible direction of its changes.
About the Authors
V. V. Titov
Institute of Economics and Industrial Engineering SB RAS
Russian Federation
Doctor of Economics, Professor
Russian Federation
Doctor of Economics, Professor
G. V. Zhigulsky
Department of Industry, Innovation and Business of the Novosibirsk Mayor’s Office
Russian Federation
Deputy Chief, Department of Industry
Russian Federation
Deputy Chief, Department of Industry
References
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Review
For citations:
Titov V.V., Zhigulsky G.V. EFFECT OF IMPLEMENTATION OF EFFECTIVE INNOVATION ON TAX BURDEN OF ENTERPRISE. Vestnik NSUEM. 2015;(1):272-281. (In Russ.)
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