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Fiscal Incentives for Business Angels in Russia: Experience of Russia, the USA and Some European Countries

русская версия

Опубликовано на портале: 31-12-2010
The article is dedicated to fiscal incentives for business angels. Business angel, a comparatively new phenomenon in Russia, is defined in the first part of the article. The second part is a research of fiscal incentives intended for private investors in order to encourage them to support small innovative enterprises. The research is based on European and North American experience. Finally, the third part suggests the ways of creating a system of fiscal incentives for business angels in Russia.
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