In the Russian Federation tax legislation has been developed on the principle of tax benefits and simplification of the elements of taxation. However, at the present time there is an objective need for the introduction of tax privileges for small innovative enterprises and scientific centers. Reviews the main tax benefits provided by the Tax Code of the Russian Federation to small innovative enterprises and scientific centers, and an assessment of their effectiveness.
налоги, льготы, малое инновационное предприятие, taxes, benefits, small-scale innovation enterprise
1. Federal'nyy zakon Rossiyskoy Federacii ot 6 dekabrya 2011 g. N 402-FZ "O buhgalterskom uchete"
2. Bashkirceva S. Prognozirovanie napravleniy razvitiya malogo innovacionnogo predprinimatel'stva v sfere malotonnazhnoy himii respubliki Tatarstan / S.A. Bashkirceva // Vestnik Kazanskogo tehnologicheskogo Universiteta. - 2011. - №15. - s. 123 -129.
3. Orlov A. NDS i vosproizvodstvennyy process / A. Orlov // Voprosy ekonomiki. - 2011. - №7. - s.129 - 139.
4. Nalogovyy kodeks Rossiyskoy Federacii. Glavy 21.i 25
5. Bashkirceva S. Opyt podderzhki malogo i srednego predprinimatel'stva v razvityh stranah / S.A. Bashkirceva, V.V. Avilova // Vestnik Kazanskogo tehnologicheskogo Universiteta. - 2010. - №10. - s. 238 -247.
6. Obozrevatel' Observer. Ekonomika. Tayvan' /Internet-resurs // www.rau.su/ observer/ N13_93/ 019.HTM
7. Lyzhina N. Specifika ocenki ekonomicheskoy effektivnosti i stimulirovaniya investiciy v innovacionnye proekty neftegazohimicheskogo kompleksa / N.V. Lyzhina, A.V. Safina, E.V. Hvorova // Vestnik Kazanskogo tehnologicheskogo Universiteta. - 2011. - №14. - s. 283 - 288.
8. Rezul'taty monitoringa deyatel'nosti predpriyatiy v sfere malogo i srednego predprinimatel'stva za 1 polugodie 2012 goda / Internet-resurs // terminal.kzn.ru / page 3705.htm
9. Byudzhet g. Kazani v 2012godu / Internet-resurs // base.garant.ru / 340012
