Nadejda Martinova

The article describes the specific aspects of innovation and investment activity of enterprises in modern conditions. The authors make analysis of various models of innovations implementation and development at the enterprises. They note the importance of the enterprise’s innovative potential analysis and discuss the actual schemes of enterprise investment, which are aimed at its innovative development.

This article analyzes the problems and prospects for the development of the Russian tax system. The authors consider actual problems that hinder effective functioning and development of the tax system. They offer solutions to particular problems and outline promising areas of the tax system development in Russia.