Gokhberg, Leonid; Kitova, Galina; Roud, Vitaliy - In: Foresight-Russia 8 (2014) 3, pp. 18-41
Tax incentives have proven to be an efficient tool of state support for science, technology and innovation, and are used by many countries on their way towards sustainable development and enhancing global competitiveness. Fiscal stimuli are increasingly combined in a more flexible manner, thus...