Instrumenty stymulacji podatkowej innowacyjnych procesów gospodarczych na Białorusi
Tax stimulation instruments of innovative economic processes in Belarus

Summary/Abstract: In Belarus, one of the strategic lines of economic growth is the development of innovative industry. In this regard, examining the part applicable tax rules play in supporting and encouraging innovative processes in the country isof great significance. The identification of special solutions in the tax system and the analysis of their impact on the innovation activity state in Belarus is an important prerequisite to establish and justify the need of taking actions in order to further stimulate innovations in the Belarusian society.

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