DIRECTIONS OF TRANSFORMATION OF THE TAX COMPONENT OF THE ENTREPRENEURIAL ENVIRONMENT FOR THE DEVELOPMENT OF THE MARKET OF INNOVATIVE TECHNOLOGIES IN UKRAINE
Topicality. The question of how to stimulate innovation processes in the Ukrainian economy is natural. On the one hand, budget opportunities in our country at this stage of development are very limited, on the other hand, objective pattern is the reduction of state involvement in innovation as we approach the stage of commercialization in the life cycle of innovation. In this regard, when building an effective model of innovation development and state innovation policy, the focus should not be on direct budget financing, but on indirect methods that correspond to the essence of a market economy and competition, are more predictable and transparent for business entities. relatively lower administrative costs, help reduce the impact of the corruption component. The traditional tool of indirect methods of state regulation of innovation processes is tax regulation, the definition of directions of transformation of which are the most relevant for the development of the market of innovative technologies.
Aim and tasks. The purpose of the article is to identify problems and areas for improving the tax component of the business environment for the development of the market of innovative technologies in Ukraine.
Research results. The main trends in the use of tax instruments to stimulate research and development (R&D) by economically successful countries are identified. The global trends in the distribution of tax benefits for R&D depending on the size and type of economic activity of business entities are presented. The main problems that hinder the development of the market of innovative technologies in Ukraine are identified. Based on a comparative analysis of the structural elements of the price of products manufactured using traditional and innovative technologies, the prevalence in the structure of the price of products manufactured using innovative technologies, the newly created value is identified. It is proposed to reduce the tax burden on the social security contributions and profits of businesses that implement innovative technologies by reducing the rate of single social contribution to the payroll of employees who implement innovative technologies, to establish an investment tax credit and the tax regime of the Patent Box. The comparative characteristics of the volume and incremental schemes of investment tax credit are presented and the expediency of introduction of the volume scheme of investment tax credit in Ukraine is substantiated, which will stimulate the increase of qualified expenses of entrepreneurs for R&D.
Conclusion. The tax instruments that will help reduce the tax burden on entrepreneurs, who implement innovative technologies, are described in this article. The introduction of tax incentives will help reduce the costs of entrepreneurs until they make a profit, will stimulate the reinvestment of profits in new innovative technologies and patent activity of business entities.
2. Mazur, Ju.A. (2015) Nalogovye stimuly NIOKR v mirovoj praktike i stimulirovanie innovacij v Ukraine. [Tax incentives for R&D in world practice and stimulation of innovation in Ukraine]. Jekonomika promyshlennosti Industrial economics, 3, 5-20 [in Russian].
3. Burkynskyi, B.V., Laiko, O.I., Talpa, V.P. (2020) Podatkovi instrumenty zabezpechennia ekonomichnoho rozvytku i spivrobitnytstva terytorialnykh hromad [Tax instruments to ensure economic development and cooperation of territorial communities]. Ekonomichni innovatsii Economic innovations, 2(75), 7-16 [in Ukrainian].
4. Laiko, O.I., Umanets, T.V., Shlafman, N.L. (2021) Stratehichni napriamky zdiisnennia podatkovoho rehuliuvannia ekonomichnoho rozvytku v umovakh reform [Strategic directions of tax regulation of economic development in the conditions of reforms]. Ekonomichni innovatsii Economic innovations, 1(78), 115-125 [in Ukrainian].
5. Laiko, O.I., Talpa, V.P., Chekhovych, Z.V. (2019) Podatkove stymuliuvannia rehionalnoho ekonomichnoho spivrobitnytstva v umovakh hlokalizatsii ta reformuvannia mistsevoho samovriaduvannia [Tax stimulation of regional economic cooperation in the conditions of glocalization and reform of local self-government] Ekonomichni innovatsii Economic innovations, 1(70), 85-97 [in Ukrainian].
6. Vyshnevskyi, V.P., Vetkyn, V.P., Chekyna, V.D. et al. (2014). Formyrovanye y realyzatsyia nalohovoi polytyky v sfere upravlenyia razvytyem promыshlennosty [Formation and implementation of tax policy in the field of industrial development management] Donetsk: Institut jekonomiki promyshlennosti [in Russian].
7. OECD R&D tax incentives database: report OECD (2020). OECD Publishing [in English].
8. Hospodarskyi kodeks Ukrainy [Commercial Code Ukraine]. (2003, January 16). Vidomosti Verkhovnoi Rady Ukrainy – Bulletin of Verkhovna Rada of Ukraine. Kyiv: Parlam. vyd-vo [in
9. Rozporyadzhennya Kabinetu Ministriv Ukrayiny Pro sxvalennya Strategiyi rozvytku sfery innovacijnoyi diyalnosti na period do 2030 r. : pryiniatyi 10 lypnya 2019 r. № 526-r [Order of the Cabinet of Ministers of Ukraine. On approval of the Strategy for the development of innovation for the period up to 2030 from July 10 2019, №526-r 40-IV] [in Ukrainian].
10. Ugoda mizh Kabinetom Ministriv Ukrayiny ta Uryadom Italijskoyi Respubliky pro texnichne spivrobitnycztvo vid 25.11.2003 # - 1335-IV.
11. Pro ratyfikaciyu Ugody mizh Ukrayinoyu ta Yevropejskym spivtovarystvom pro naukove ta texnologichne spivrobitnycztvo : Zakon Ukrayiny vid 25.12.2002 # 368-IV.
12. Pro ratyfikaciyu Ugody mizh Kabinetom Ministriv Ukrayiny i Uryadom Tureczkoyi Respubliky pro texnichne i finansove spivrobitnycztvo : Zakon Ukrayiny vid 18.09.2003 # 1194-IV.
13. Dovidnyk # 103/1 podatkovyx pilg, shho ye vtratamy doxodiv byudzhetu. Retrieved from: https://tax.gov.ua/dovidniki--reestri--perelik/dovidniki-/54005.html (data zvernennya 21.05.2021).
14. Butenko, A.I., Shlafman, N.L., Umanets, T.V., Annaiev, B.S., Bondarenko, O.V., Lukashchuk, V.V. et al. (2020). Teoretychni zasady formuvannya rynku innovacijnyx texnologij [Theoretical principles of market formation of innovative technologies]. Odesa: IPREED NANU [in Ukrainian].
15. Kuznyeczova, M.S. (Eds.). (2020) Naukova ta innovacijna diyalnist Ukrayiny: statystychnyj zbirnyk. [Scientific and innovative activity of Ukraine]. Kyiv: Derzhkomstat Ukrainy. [in Ukrainian].
16. Mazur, Yu.A., (2017). Nalogovye stimuly NIOKR v uslovijah jemerdzhentnoj jekonomiki: napravlenija reform dlja Ukrainy [Tax incentives for R&D in an emerging economy: directions of reforms for Ukraine.]. Jekonomika promyshlennosti Industrial economy, №2, 61-74 [in Ukrainian].
17. Mazur, Yu.O. (2017). Investycijnyj podatkovyj kredyt u zakonodavstvi Ukrayiny: suchasnist i perspektyvy [Investment tax credit in the legislation of Ukraine: present and prospects]. Ekonomika ta pravo Ekonomika ta pravo, №1 (4), 47-53 [in Ukrainian].
18. Postanova Kabinetu Ministriv Ukrayiny Pro zatverdzhennya pereliku priorytetnyx tematychnyx napryamiv naukovyx doslidzhen i naukovo-texnichnyx rozrobok na period do 2021 roku : pryiniatyi 4 ver. 2011 roku № 942 [Resolution of the Cabinet of Ministers of Ukraine About the statement of the list of priority thematic directions of scientific researches and scientific and technical developments for the period till 2021] [in Ukrainian].
19. Proekt Zakonu Ukrayiny Pro derzhavnu promyslovu polityku : 24 liut. 2021 roku [in Ukrainian].