Abstract
The subject of the study is comprehensive support tools based on the example of a SPIC, various aspects of the conclusion of a SPIC, requirements for companies when concluding a SPIC in relation to the pharmaceutical industry. The purpose of the study is to analyze complex support tools, identify problems based on the analysis of complex support tools using the example of SPIC in relation to the pharmaceutical industry. The author examines in detail such features of the SPIC as: requirements for the conclusion of a SPIC, tax and non-tax benefits when concluding a SPIC, the concepts of "obligations" in complex support tools, price regulation of medicines from the list of VED, administrative barriers, opacity of requirements for an investment project within the framework of the conclusion of a SPIC, penalties for deviations from targets, etc. other matters. This study was conducted on the basis of the application of general scientific research methods, including systematic, logical, comparative analysis, and the method of analogy. The main conclusions of the study are the relevance of comprehensive support tools, including SPIC. The SPIC is currently an important tool for comprehensive support for both the state and companies, as it offers serious tax and non-tax benefits, which has a positive effect on investment activity in the Russian Federation. At the same time, the author highlights relevant issues for the SPIC, including administrative barriers, price regulation of medicines from the list of VED, the parties with whom a potential investor concludes a SPIC, penalties. The scientific novelty lies in the analysis of problems during the conclusion of a SPIC that were not previously highlighted, including within the pharmaceutical industry, as well as the proposal of relevant directions for the development of a SPIC that can increase the attractiveness of this investment instrument.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have