Abstract
The strategic and program documents that defined the goals and tasks for the activation of innovative development of Poland since joining the EU were analyzed. The content of institutional reforms to ensure the effectiveness of the innovation strategy and directions for improving the financial mechanism for supporting innovatively active enterprises and stimulating the innovative activity of small and medium-sized businesses in Poland are considered. A comparative analysis of the indicators of research and innovation activity of Ukraine and Poland for 2016–2022 was conducted. The positive dynamics of indicators of the financial and personnel components of research and development activity, the growth of the effectiveness of innovation activity in Poland in recent years were revealed. Based on the analysis, a conclusion was made about the effectiveness of the state innovation policy of Poland, in particular in terms of the application of fiscal instruments and the implementation of the mechanism for expanding cooperation between research organizations and entrepreneurs. The study of the dynamics of the main indicators of scientific research and innovation activity of Ukraine showed that during the studied period there was a significant decrease in the level of financing of scientific research, a reduction in personnel potential and a decrease in the competitiveness of domestic enterprises on foreign markets of high-tech products. The expediency of implementing the Polish experience in Ukraine for improving the state innovation policy based on the introduction of measures to stimulate the innovative activity of enterprises, improving the financial and information support of scientific research and innovation activities is substantiated. Based on the Polish experience, it is proposed to introduce in Ukraine a mixed system of financial support for innovative enterprises, which includes subsidies, tax discounts, technological credits, grants for research and innovation. The importance of applying organizational and informational measures for the formation of innovative thinking of entrepreneurs, expansion of cooperation of enterprises with research centers and commercialization of research results is substantiated.
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