Larisa Dergun

Tax incentives for small innovative businesses Larisa Dergun

The monograph is devoted to the complex research of tax instruments of stimulation of small innovation business in the Republic of Belarus and the substantiation of the directions of their development. In the monograph the theoretical and methodological approaches to tax stimulation of small innovation business are developed; problematic aspects of application of the existing mechanisms of tax stimulation of innovation activity in the Republic of Belarus are determined; revealing and leveling of which will allow to build the effective system of tax stimulation of innovation; the directions of improvement of tax stimulation of small innovation business entities in the Republic of Belarus are substantiated. It is designed for teachers of economic disciplines, students, graduate students, as well as representatives of small and medium innovative businesses.