bricslawjournalBRICS Law JournalЮридический журнал БРИКС2409-90582412-2343Publishing House V.Ема10.21684/2412-2343-2019-6-1-41-62bricslawjournal-211Research ArticleARTICLETaxation regulation of the BriCs’ innovative CompaniesMakeevaE.

Elena Makeeva – Member of Corporate Finance Center, School of Finance

26 Shabolovka St., Moscow, 119049, Russia

en-makeeva@yandex.ruMikhalevaI.

Irina Mikhaleva – Master Degree Student, Member of Corporate Finance Center, School of Finance

26 Shabolovka St., Moscow, 119049, Russia

 

iamikhaleva@edu.hse.ruNational Research University Higher School of EconomicsRussian Federation201917022019614162Copyright © Makeeva E., Mikhaleva I., 20192019Makeeva E., Mikhaleva I.Makeeva E., Mikhaleva I.This work is licensed under a Creative Commons Attribution 4.0 License.https://www.bricslawjournal.com/jour/article/view/211R&Dinnovative companiesR&D taxation programseffective tax ratetaxation policyReferencesAghion P. et al. Technology and Financial Structure: Are Innovative Firms Different?, 2(2–3) Journal of the European Economic Association 277 (2004).Aghion P. et al. Technology and Financial Structure: Are Innovative Firms Different?, 2(2–3) Journal of the European Economic Association 277 (2004).Hsu P.-H. et al. Financial Development and Innovation: Cross-Country Evidence, 112(1) Journal of Financial Economics 116 (2014).Hsu P.-H. et al. Financial Development and Innovation: Cross-Country Evidence, 112(1) Journal of Financial Economics 116 (2014).Karkinsky T. & Riedel N. Corporate Taxation and the Choice of Patent Location Within Multinational Firms, 88(1) Journal of International Economics 176 (2012).Karkinsky T. & Riedel N. Corporate Taxation and the Choice of Patent Location Within Multinational Firms, 88(1) Journal of International Economics 176 (2012).Morse S.C. & Allen E.J. Innovation and Taxation at Start-up Firms, 69(3) Tax Law Review 357 (2016).Morse S.C. & Allen E.J. Innovation and Taxation at Start-up Firms, 69(3) Tax Law Review 357 (2016).

The authors declare that there are no conflicts of interest present.