Abstract
Innovative scientific and technological centers make it possible to achieve accelerated rates of development of the country’s economy, provide preconditions for accelerating growth of the country’s GDP, retain highly qualified personnel in the country and ensure the introduction of new technologies created on the territory of the ISTC. The article uses a generalization of a significant number of normative, empirical and theoretical sources. The closest in terms of the form of organization of technological and innovative infrastructure abroad are territorial clusters («Silicon Valley»), science cities («Tsukuba») and technology parks («Biopolis»). Analyzing the innovative territorial clusters and science cities, the authors identified their main structural components also used when creating an ISTC in Russia. Regulatory documents for the creation of the ISTC in Russia are at the stage of the preparation since 2017, the process of establishing ISTC in Russia began in 2019. As for 2021 – three ISTC are being created in Russia and eleven are at the stage of creation. Achieving budgetary and commercial efficiency is an urgent task when creating an ISTC in Russia. The purpose of the article is to determine the indicators of budgetary and commercial efficiency when creating an ISTC in Russia. The authors proposed the composition and qualitative characteristics of indicators of the commercial and budgetary efficiency of projects for the creation of the ISTC, the sequence of the accounting and analytical process and the range values. The composition of indicators of the commercial and budgetary efficiency of ISTC projects is reduced to the characteristics of economic turnover, expenditure obligations, absolute and relative economic benefits of financial investments. Among the main indicators of the efficiency of investments in the ISTC are highlighted: revenue, profit, cash flow and payback period of investments, net present value and internal rate of return. The measurement of budgetary efficiency is proposed as a result of comparing budgetary funds for the creation of the ISTC and tax funds received by the state excluding the amount of shortfalls of the Russian Federation.
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