Экономические науки
Peculiarities of taxation of income from intellectual capital
Agarkova Victoria Aleksandrovna 1, Fedotova G.V. 2, Janine Alexei Alexandrovich 2
1. Volgograd state technical university 2. Volgograd state technical university
Abstract:
In this article, given the concept of the term "intellectual capital, basic theories associated with the study and description, describes the main types of taxes levied on income received from the sale of intellectual capital and its role in budget revenues.
Keywords: INTELLECTUAL CAPITAL, intellectual property, taxation of income from the sale of intellectual property, intangible assets, income tax, value added tax
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