Straight taxation in the financial guarantee of development of innovation productions abroad

Abstract

In the article on the basis of the analysis of the experience of straight taxation in the guarantee of financing innovation productions in the countries the European Union and the USA is based the conclusion, that in these countries the system of measures for creating the favorable innovation climate acts, special attention is paid to the interest of the companies of the real sector of economy in the creation of innovations. A number of practical recommendations for the correction of the tax policy of the Russian Federation is formulated.