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

DOI

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.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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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  - Proceedings of the 2016 Conference on 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  - 10.2991/itsmssm-16.2016.33
ID  - Spitsin2016/05
ER  -