DIRECTIONS OF TRANSFORMATION OF THE TAX COMPONENT OF THE ENTREPRENEURIAL ENVIRONMENT FOR THE DEVELOPMENT OF THE MARKET OF INNOVATIVE TECHNOLOGIES IN UKRAINE
Abstract
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.
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