Abstract
The development of science-intensive industry and the availability of a system to support scientific activities today occupy a key place in the policy of any strong and independent state. In recent years, grants have become a priority in the formation of sources of funding for research and innovation in various fields. In accordance with the strategy of innovative development for the period up to 2020 the procedure of improvement of the legislation of the Russian Federation providing legal regulation of grant support of scientific activity is carried out in Russia. However, the process of improving Russian legislation in the field of research funding has not yet been completed. The main problems today are the uncertainty of the legal regime of the grant in the Russian legislation, the lack of a clear mechanism governing the relationship of grant-givers, grantees and procedures for the provision of scientific grants, as well as the imperfection of tax legislation on the taxation of grants.
Highlights
One of the main tasks of any developed state is to create conditions for the effective development of science and technology
The issue of research funding occupies an important place in any state, one of the latest global trends has been the rapid development of the system of grant funding for research, which was the reason for the establishment of the Institute of grant support in the Russian Federation
Federal law of 23.08.1996 N 127-FL "On science and state scientific and technical policy" for the first time in the Russian legislation gives the definition of the grant and relate to this notion of money and other means, transferred gratuitously and irrevocably by citizens and legal entities, including foreign citizens and foreign legal entities and international organizations entitled to grants on the territory of the Russian Federation established by the Government of the Russian Federation on the implementation of specific scientific technical programs and projects, innovative projects, carrying out specific research on the terms provided by the grant makers [1]
Summary
One of the main tasks of any developed state is to create conditions for the effective development of science and technology.
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