ПОДАТКИ ЯК ІНСТРУМЕНТ РОЗВИТКУ ІННОВАЦІЙНОЇ ЕКОНОМІКИ

Abstract

The article is devoted to the further development of theoretical approaches to the justification of tax instruments for stimulating the innovative development of the economy and the development of proposals for their practical application. Three groups of main problems related to tax stimulation of innovative development are considered. The first group of problems includes determining the possibility of using various tax instruments to stimulate the development of the innovative economy and its individual subjects. The second group of problems is related to the assessment of the practice of using tax instruments to stimulate the activities of innovative enterprises (organizations) and identifying the reasons for their low efficiency. The third group of problems is related to the development of measures to improve tax instruments aimed at stimulating the development of the innovative economy. It is noted that the effectiveness of tax incentives for innovative development depends on determining the range of business entities that require tax support from the state. It is noted that it is necessary to determine the range of taxpayers on whom the stimulating influence of a set of tax instruments should be directed. The proposed model of innovative activity is presented as a chain from the birth of new knowledge, then the realization of an idea into an innovative product, the introduction of innovation into production, and the commercialization of innovations. Based on this model, the main directions and subjects of tax incentives are determined. Subjects of the innovative economy whose activities require tax incentives include: enterprises (organizations) that create innovations; innovative enterprises (organizations) that introduce innovations into economic circulation; enterprises (organizations) that consume innovative products; enterprises (organizations) of innovative infrastructure. The criteria for assigning subjects to innovative enterprises (organizations) are proposed, namely: growth of intellectual capital, equality or exceeding the rate of growth of income from the sale of qualitatively new or improved products over the rate of growth of intellectual capital of the enterprise (organization). An algorithm for obtaining the status of an innovative enterprise (organization) by a taxpayer is proposed. The innovative activity of enterprises in Ukraine was analyzed. A significant reduction of enterprises that are innovative has been determined. A comprehensive system of tax incentives for innovative economic development is proposed. Conclusions have been made regarding possible directions for stimulating the innovative activity of enterprises in Ukraine.