Regulatory Issues of the Accounting Procedure for Civil R&D

Abstract

Introduction. The issues of legal regulation of the accounting procedure for scientific research, experimental design and technological work for civil purposes (hereinafter — R&D, work) plays an important role in the implementation of governmental science & technological policy. Such accounting not only stimulates the identification and registration of rights to the results of intellectual activity (hereinafter referred to as RIA) created during the work — it also contributes to improving the quality of rights management for such RIAs, their commercialisation and their wider involvement in civil law turnover. It also creates conditions for accessing the effectiveness of budgetary expenditures for such work. In addition, the system for recording the results of R&D for civil purposes simplifies the implementation and administration of tax benefits associated with their performance. The aim of this study is to monitor current legislation for regulating civil R&D accounting procedures and to identify its shortcomings in order to determine further measures for improvement. Methods. The analytical research methods employed include systemic, structural, functional, specific and sociological, formal and legal, as well as technical and legal methods along with methods for interpreting legal rules. Results. The procedure for state registration of civil R&D projects carried out with federal budgetary funding is regulated by a set of regulatory legal acts of the Russian Federation. The technical basis for accounting is the state information system for recording scientific research results, experimental design and technological work for civil purposes (hereinafter referred to as the System). This system is accessible online. A list of accounting objects, forms of sending information for accounting and the procedure for interacting with customers and project executioners from the Ministry of Education and Science of Russia in the implementation of accounting have been established. The information contained in the System is publicly available, excluding certain types of information outlined by Russian law. Over the course of this research, we have identified and noted several shortcomings to legal regulations of the examined sphere of relations: there were some contradictions between individual regulatory documents. Measures to eliminate these shortcomings can further improve the legal frameworks governing this area of public relations. Conclusion. The materials collected as part of the monitoring effort enabled us to compile a holistic picture of the legal regulatory framework governing the accounting system for civil R&D results. The findings of this study can be used to optimise a public administration system taking into account scientific and technical activity results.