TY - JOUR TI - Fiscal Incentives for Business Angels in Russia: Experience of Russia, the USA and Some European Countries T2 - Public Administration Issues IS - Public Administration Issues AB - 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. AU - Aleksey Zhurov UR - https://vgmu.hse.ru/en/2010--1/26546759.html PY - 2010 SP - 89-97 VL -