Abstract

Currently, there is no mechanism of comprehensive state support for the automotive industry in Russian practice and legislation, only regulatory measures are applied specifically for each case. Taking into account the unstable current economic situation and the possibilities of financial and economic regulation, the most relevant and effective instruments are instruments of indirect financial impact, such as taxation. The disadvantage of the tools of the chosen direction is legislative instability, namely, constant changes in the tax code and the imperfection of legislative initiatives, which include the difficulty in determining the criteria for obtaining tax benefits and the lack of interpretations of key concepts such as RD. Thus, the effectiveness of the use of these tools is reduced. Modern measures within the framework of organizational and technical regulation are mainly aimed at supporting the activities and financing of new forms of cooperation, ignoring an important aspect of innovative development of industry the creation of stable infrastructure, including information support, ensuring the safety of operation, procedures for the distribution of investment risks, etc.). In addition, one of the basic principles of the development of the automotive industry is the process of localization of production, which is similarly insufficiently developed. All the problems described above indicate the need to consider the specifics of organizational and technical forms within which state support is implemented, and the search for further ways of innovative development of automotive industry.

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