In the article results of the comparative analysis of world experience of stimulation of innovative-investment process through the formation of a favorable tax climate are generalized. Development of tax stimulation of innovation activity is considered as a crucial factor in building a new model of economic growth. It is concluded that within the subject principle there are three elements of the stimulation instrument: amortization privileges, preferences concerning the profits tax, indirect measures of tax stimulation. Conclusions on potential use of foreign tax instruments of stimulation of innovation activity in the Russian conditions are presented.
It is pointed in the article that a significant and relevant direction of new social sciences in the body of the problems of research into welfare states (in general) and in Central and Eastern European countries in particular, could be the investigation of the problem of compatibility and coherence between welfare state models and public administration models, to be more precise, examining if this relation is accidental or not. This problem of coherence between welfare state and public administration models has to be investigated empirically in subsequent research, as the author raises this problem firstly in this article theoretically.
Journal:Tiltai
Volume 76, Issue 1 (2017), pp. 13–26
Abstract
In the article the importance of national cultures towards effectiveness of public sector‘s modernization reforms is analyzed with the aim of creation of public value abstractedly – on the governance macro level, as well as on meza level – concretely and adequately corresponding to the trajectories of national states development. The significance of national cultures in the article is analyzed in such dimensions as acquired status, length of service, power distance, uncertainty avoidance, contradiction with hierarchy, standpoint of time, universalism and particularism, integration, individualism and collectivism, masculinity and femininity.