EFFECT OF IMPLEMENTATION OF EFFECTIVE INNOVATION ON TAX BURDEN OF ENTERPRISE
V.V. Titov1, G.V. Zhigulsky2
1Institute of Economics and Industrial Engineering SB RAS, pr. Akademika Lavrentyeva 17, Novosibirsk, Novosibirsk region, 630090
2Department of Industry, Innovation and Business of the Novosibirsk Mayor’s Office, Krasny Prospekt, 34, Novosibirsk, 630099
Keywords: Налоговая система, промышленные предприятия, инновации, предложения по изменению налоговой системы, Tax system, industrial enterprises, innovation, proposals to change the tax system
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.
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