In recent years R&D tax incentives have been characterized by increasing scale and spread on innovation activity …. Approaches to integrated R&D tax incentives into "recipes" for long-term growth and competitiveness were developed and tested in … many countries. For example, only 12 OECD members employed R&D tax incentives in 1995, but 27 members do so in 2013 (as …

research reveals that distrust matters a lot for the problem in Russia and suggests further examination of the dynamics of …

1982, the Russia people ranked lower on happiness and life satisfaction than the people of much poorer countries such as … collapse of the Soviet Union, subjective well-being in Russia fell to levels never seen before, reaching a low point in 1995 … been reversing itself, but in 2011 Russia still ranked slightly lower than its level in 1981 …

This article examines one of the topical issues of Russian tax law, namely, the issue regarding the definition of a … forfeits under the Russian tax legislation—from the measure of responsibility for violation of tax legislation (in the 1990s …) to the means of securing the performance of tax duty (with the entry into force of the Russian Tax Code in 1999).The …

The article discusses the nature of non-tax public revenue. The author first offers his own universal definition of … revenue, non-uniformity of non-tax revenue, and a contradiction involved in grouping certain forms of revenue together. A …

This paper assesses the impact of the quality of governance on economic performance in Russia's 81 regions (Oblasts … Russia's diverse regions and economic well-being, that is, we find a performance gap in government practices. Specifically …

The empirical assessment of leniency program (LP) in Russia shows the effects of changes in the rules on the behavior …: their subject, duration and the number of participants. We show that LP in Russia makes enforcement of the behavior of …