Innovation Activity Of Enterprises Research Articles

Does the level of corporate finance affect corporate technological innovation?

As the main way for enterprises to obtain funds, the level of financing directly determines the amount of resources available for technological innovation. In this paper, we conduct an empirical research method based on the data of Chinese listed companies from 2009-2023 to explore in depth the impact of the level of corporate financing on the technological innovation activities of enterprises. It is found that there is a significant positive correlation between the level of corporate financing and its technological innovation capability. The empirical findings of this paper provide strong evidence for understanding the impact of the level of corporate finance on technological innovation, and provide useful references for enterprises to formulate scientific financing strategies and technological innovation planning.

R&D Expenditures and Their Impact on Innovation in the Digital Era: A Kazakhstan Perspective

The article aims to assess the relationship between research and development costs and the level of innovation activity of enterprises in Kazakhstan. The research methodology involves correlation analysis, applying quantitative methods to analyze the collected data from official statistical yearbooks from 2007 to 2022. Correlation analysis with five variables on innovation activity and the impact of research and development costs on that, using Excel and Smart PLS 4 programs were used. According to the results of research, there was a positive impact of R&D expenditure on the level of innovation activity of enterprises mostly, secondly on the ratio of innovative product to gross domestic product, volume of innovative products (goods, services), and showing not so strong correlation on costs of product and process innovations. Digital hubs perform as an ecosystem with a network approach, including organizations in a region to undergo digital transformation in the era of the digital economy and digital technologies. The results of current research might be helpful to academicians and public administration. The originality of the study consists in assessing the impact of R&D expenditure on innovation management in a particular level of innovation activity, the share of innovative products about GDP, costs of product and process innovations, the volume of innovative products (goods, services) to a proper subsequent further contribution. As a result, it is recommended that policy measures focus on enhancing digital infrastructure and supporting R&D investments to ensure sustained innovation performance and economic development.

IMPLEMENTATION OF INNOVATIVE INDUSTRY 4.0 TECHNOLOGIES FOR THE RECONSTRUCTION OF THE ENERGY SECTOR OF UKRAINE

Abstract. The article explores the implementation of innovative Industry 4.0 technologies in the energy sector of Ukraine. It investigates key issues in the energy sector, including the reduction of electricity production capacities due to destruction, capture, and damage to property, low levels of innovation activity in energy enterprises, high energy intensity of production, moral and physical aging of equipment, and a low influx of foreign direct investments into Ukraine's energy sphere. The majority of the analyzed period indicates a relatively low level of interest from foreign investors in the examined sector of the domestic economy. The study identifies the Industry 4.0 toolkit applicable for the restoration of damaged and modernization of outdated infrastructure, enhancing the efficiency of Ukraine's energy sector. It is noted that among the tools, special attention should be paid to monitoring and forecasting systems, the Internet of Things (IoT), big data, integrated digital platforms, smart financial technologies, smart meters, remote monitoring systems, and artificial intelligence. The author emphasizes the peculiarities of applying this toolkit to solve the diagnosed problems in the energy sector of Ukraine. It is noted that the use of Industry 4.0 tools, namely the Internet of Things and big data analytics, can significantly improve the monitoring and management of energy processes. The problem of low innovation activity of Ukrainian energy companies can be solved by creating integrated digital platforms and developing partnerships between companies to share innovations. The use of smart financial technologies can make Ukraine's energy sector more attractive to investors. The high level of electricity losses during generation and distribution can be addressed by introducing smart meters and remote monitoring systems.

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The article examines the theoretical foundations and modern trends in the development of the management system of innovation and investment activities of enterprises. It is proved that the innovation and investment potential of the enterprise is a complex system where various resources and opportunities interact, aimed at ensuring long-term development and increasing competitiveness. Managing this potential is a strategically important task that requires a comprehensive approach, taking into account external and internal factors, as well as focusing on achieving sustainable economic growth. It was determined that theoretical approaches to the management of innovation and investment potential are multidimensional and complex. They reflect various aspects of the interaction of resources, competences, external environment and internal processes, which affect the ability of the enterprise for innovative development and effective use of investments. Potential management depends on the chosen approach and the specifics of the enterprise's activities, but in general it should be aimed at achieving sustainable economic growth and increasing competitiveness in a dynamic market environment, particularly in wartime. The innovative and investment potential of the enterprise is formed under the influence of a complex interaction of internal and external factors. This interaction determines the enterprise's ability to innovate, attract investment, and adapt to dynamic changes in the business environment. Effective management of these factors is the key to ensuring the sustainable development of the enterprise and increasing its competitiveness in the market. Modern trends in the development of innovation and investment activity are characterized by increased attention to digital and sustainable technologies, globalization of business, active use of new financial instruments and the construction of flexible ecosystems. It is concluded that enterprises that adapt to these changes receive significant competitive advantages and have the opportunity to ensure sustainable economic growth, which is especially important in the conditions of war and post-war recovery

Kyrgyz Republic Tax Legislation Influence on the Local Automotive Industry Efficiency

The issue of tax regulation of the automotive industry is relevant, as in the context of a dynamically developing global economy and rapid changes in the automotive industry, the issues of tax regulation become key to the effective functioning of the industry in any country, including the Kyrgyz Republic. The study aims to identify the relationship between tax legislation and the efficiency of the automotive industry in Kyrgyzstan, considering the current challenges and trends in the industry. The study employed various methods, including analytical, statistical, functional, system analysis, deduction, synthesis and comparison. The study analysed the impact of tax legislation on the efficiency of the automotive industry in the Kyrgyz Republic. The focus was on identifying the key aspects of tax regulation that have a direct impact on various areas of industry, including the investment climate, innovation activity and overall competitiveness of enterprises. A systematic analysis of existing tax mechanisms was conducted, the current state of the automotive industry in the country was analysed, and the impact of external factors such as dependence on imports, economic stability and changes in global trends, especially in the context of the development of electric vehicles, was identified. Tax mechanisms in the automotive industry, including customs duties, excise duties, and value-added taxes (VAT) are studied. Particular attention is devoted to the changes in tax legislation introduced in 2023 aimed at exempting parts supplies from VAT. The results of the study indicate the positive impact of such measures on the efficiency of car production.

Current state of development of innovation activity at the enterprises of manufacturing industry

The article "The current state of development of innovation activity in manufacturing enterprises" examines the level and dynamics of innovation activity in Kazakhstan, focusing on manufacturing enterprises. The authors analyse the existing theoretical approaches to the definition of the concept of "innovation activity", study the state support of SMEs in this area and analyse statistical data on innovation activity in medium- and high-tech sectors of the manufacturing industry in Kazakhstan. The study identifies a number of problems: low level of innovation activity of enterprises, inefficiency of innovation expenditures, as well as a number of factors limiting the development of innovation activities, such as lack of demand for innovation, lack of financial resources, market uncertainty and lack of qualified personnel. The article offers a number of recommendations to improve the situation: the need for a systematic approach to the technological modernisation of industries, open discussion of the results of state programmes, adequate assessment of enterprises' capabilities for innovative development and setting target indicators.

The Effects of Government Subsidies and Tax Incentives on Technological Innovation: Based on the Enterprise Life Cycle Perspective

Government subsidies and tax relief are important means of national strategic regulation and control, which effectively promote the technological innovation and development of enterprises. With the effective implementation of the national innovation-driven development strategy in recent years, it is of great significance to fully stimulate the technological innovation activities of enterprises. To encourage technological innovation of enterprises, government departments have formulated a series of preferential policies and increased the support for enterprises, among which government subsidies and preferential tax policies have played an important role. Based on the perspective of the life cycle, this paper analyzes the impact of government subsidies and preferential tax policies on different stages of the enterprise life cycle based on theoretical analysis and practical investigation. This paper probes into the influence mechanism of government subsidies and tax incentives on promoting technological innovation of enterprises, and puts forward some suggestions to improve it, to provide ideas for the future development of enterprises.

ACTUAL ISSUES OF REPRODUCTION OF FIXED ASSETS OF DOMESTIC ENTERPRISES

The article touches upon topical issues of reproduction of fixed assets of domestic enterprises in terms of their accounting, audit and strategic aspects of management. The study emphasises the necessity of constant renewal of fixed assets to ensure competitiveness, increase of labour productivity and quality of products. The main purpose of the study is to identify the key problems of managing the reproduction of fixed assets and formulate ways to solve them. To achieve the research objective, the methods of analysis and synthesis, comparative analysis and empirical methods were used. The paper emphasises the importance of improving accounting and auditing, considers the concepts of physical and moral wear and tear, as well as depreciation of fixed assets. It is determined that improving the depreciation policy is an important factor in increasing the investment activity of business entities. It is substantiated that internal audit plays an important role in providing reliable information on the process of reproduction of fixed assets, which contributes to the effective management of enterprise resources. The author defines the tasks of internal audit, including verification of the correctness of recognition and assessment of fixed assets restoration costs, reliability of information on depreciation charges, depreciation and residual value of fixed assets, control over accounting of lease transactions and transactions with investment property. The publication also discusses the strategic aspects of fixed assets reproduction, emphasising the importance of an innovative approach to improving the competitiveness of enterprises. It is noted that the implementation of innovative reproduction requires an integrated approach, including the construction of a mechanism that ensures the orientation of the market and the macroeconomic model of management to innovative forms of reproduction of fixed capital. The article pays special attention to the problems of financing innovative projects and cooperative technological chains. The article concludes by emphasising the need to form a comprehensive mechanism at the macro level, focused on the priority reproduction of fixed asset systems using the latest technologies. The paper emphasises the importance of creating a unified system of innovation and investment activities of enterprises, taking into account the interests of all participants. It stresses the expediency of using both market and non-market incentives for the reproduction of fixed assets, which will facilitate the production of competitive products and ensure the sustainable development of enterprises in the market.

Статистический анализ влияния инноваций на производительность труда в субъектах ЦФО

The relevance of the research topic is due to the contradiction between the innovation activity of organisations and their contribution to regional socio-economic development. Innovation should lead to productivity growth and contribute to the creation of high-productivity jobs. However, the situation in many Russian regions is paradoxical one – despite of high innovation activity of small and medium-sized enterprises their labour productivity remains at the same level or decreases. The purpose of the research is to assess the impact of innovations on labour productivity for the Russian economy on the example of the Central Federal District regions. The paper verifies the hypothesis on the presence of statistically significant relationship between the indicators characterising the innovation activity of small and medium-sized enterprises, the index of labour productivity, and the growth of high-productive jobs in the Central Federal District regions through the methods of economic and mathematical modelling. According to the research results, the parameters of small and medium-sized enterprises innovation activity do not have a significant impact on the dynamics of socio-economic development of the Central Federal District regions.

Institutional space of sustainable development: Structure, motives, and conditions of development in Ukraine

The massive destructive processes and security challenges faced by Ukraine in defending its right to choose a development model have heightened the problem of defining institutional conditions for the structural transformation of the economy and aligning its parameters with sustainable development priorities. The purpose of this study was to model scenarios for the development of the business environment under various types of institutional structures and to determine the possibility of creating an institutional basis for Ukraine’s sustainable development in the face of global security challenges. The study was based on the conceptual framework of the institutional environment. The study identified institutional gaps in the business environment that distort the motivational foundation of Ukraine’s sustainable development concept and lead to the dominance of corrupt elements in the decisions and actions of economic actors. The consequences of the influence of extractive institutional factors on the choice of behaviour strategies by economic entities were systematised. The study characterised the differences in the impact of extractive and inclusive institutions on economic processes. Using the motivation vectors of business representatives, government authorities, and the public, scenarios for the development of the business environment were modelled, and their results were presented from the perspective of sustainable development goals. The concept of developing an environment of “entrepreneurial inclusivity” as an institutional basis for sustainable development was conceptualised, emphasising its role as a stimulator of proactive and effective innovative activities. The goals of developing innovative infrastructure were defined as a set of institutions of collective action that enable the reduction of risks in the innovative activities of enterprises and enhance their efficiency. The conditions under which the business community will be motivated to develop such institutions were identified. The role of civil organisations in institutional change processes and the development of institutions of collective action was emphasised. The findings of this study have practical significance for shaping the institutional mechanism to implement innovation and technological structural shifts in Ukraine’s economy in the context of sustainable development goals during its post-war revival

FORMATION OF A SYSTEM OF GOALS FOR MANAGING THE INNOVATION ACTIVITIES OF AN ENTERPRISE IN THE CONDITIONS OF POST-CONFLICT TRANSFORMATION

The article examines the role of innovation in the development of enterprises. An approach to innovation management at an enterprise in the context of post-conflict transformation is developed, based on the premise that the goals of an enterprise should determine the goals of innovation management, and the processes of innovation management at an enterprise should be integrated with the vertical and horizontal levels of economic and production business processes in the context of post-conflict transformation. Based on the results of the study, the mathematical basis for innovation management in the system of methodological approaches (transfer management, algorithmic management, creative management) based on the identified processes of innovation management at enterprises in the context of post-conflict transformation is determined. An analysis of approaches to the formation of goals for managing innovations at enterprises in the context of post-conflict transformation is carried out. The approach, which is contained within 8 key spaces, with the allocation of 5 groups of goals (financial, production, marketing, human resource management, information and technical support) is substantiated. A system of goals for managing the innovation and investment activities of enterprise is formed. The author details managerial actions/decisions at the strategic, tactical and operational levels and specifies tactical functional goals in the context of financial, production, marketing, human resource management and information technology, which ensures further optimization of the use of various types of resources (primarily human resources) at the enterprise. A mathematical framework has been developed for the subsystem at the strategic, tactical and operational levels. The obtained results can be implemented in the activities of enterprises and used in further scientific research.

Patent infringement litigation, executive team risk appetite and corporate innovation

ABSTRACT Comprehensively deepening the trial mechanism of patent infringement litigation is important for optimizing law environment for scientific and technological innovation. However, the growing frequency for patent infringement lawsuits significantly impacts the corporate innovation. The existing literature focuses on the direct relationship between patent infringement litigation and corporate innovation without exploring the mechanisms. Based on this, this paper analyzed the effect between patent infringement litigation and innovation and heterogeneity using a fixed effects model on the theoretical model basis. The study found that patent infringement litigation has a positive impact on innovation investment; patent infringement litigation promotes innovative activity through foreign direct investment; executive team risk appetite negatively moderates the relationship between patent infringement litigation and firms’ innovation investment. Patent infringement litigation has a more significant incentive effect on the innovation activities of state-owned enterprises, more open regions, and in the northeast and east regions. This paper not only reveals the mechanism that judicial litigation affects innovation activities but also provides a reference basis to solve patent disputes.

Directions for the development of information and methodological support for industrial complex enterprises based on the uniform digital platform of the RF «Gostech»

The article presents the directions for the development of information and methodological support (IMS) for the activities of industrial enterprises on the basis of the unified digital platform "RosTech", which are of particular importance in the organization of innovative activities at the present stage, carried out in conditions of geoplastic instability and the influence of economic sanctions against Russia from unfriendly states. The article reflects that the GosTech platform is intended for the implementation of processes of the full life cycle of industrial activities of industrial enterprises, according to the developed methodology, features of the organization of technological processes, the use of digital services and platform products that ensure the formation and operation of platform information systems, for the purpose of methodological support of production activities of enterprises. The article substantiates that the essence of IMO in the activities of industrial enterprises, based on the GosTech platform, is represented by the formation and use of innovative technologies, digital services, business models of production, taking into account artificial intelligence objects available at enterprises. Also, IMO, lies in the development of individual competencies of enterprise employees, the implementation of new opportunities for implementing innovative activities in the production processes of the enterprise, increasing operating efficiency and competitiveness. The article reflects that the GosTech platform creates conditions for designing the architecture of the production technologies used, developing the operation of the information systems used, by providing instrumental services for automated software development, monitoring its quality, monitoring operating parameters, and ensuring the information security of the information systems used. The work presents that the main goal of creating IMO on the GosTech platform is: reducing the production time of industrial products, increasing the efficiency of processes for the development of information systems used in the enterprise, moving to a new level of their compatibility, ergonomics, security and reliability. As a result of the use of IMO based on the GosTech digital platform, the innovative activity of enterprises and the degree of interaction with government agencies and institutional entities increases. The effectiveness of IMO management decisions in the innovative activities of industrial enterprises is determined by the effectiveness of managing the services and artificial intelligence objects used, which are the main tools for ensuring innovative activities. Thus, IMO management decisions in innovation activities contribute to the formation of new innovative products and technologies.

Model of the dynamics of development of the gross regional product, taking into account the interaction of sanctions restrictions and innovative activity of enterprises with industrial potential of the region Model of the dynamics of development of the gross regional product

The published article proposes an economic and mathematical model of the dynamics of development of the gross regional product, taking into account the influence of sanctions restrictions and increasing the innovative activity of the industrial potential of the region. To describe the dynamics of development of the region’s GRP, a differential balance equation has been compiled regarding the volume of the integral regional resource. Based on available statistical data, three trajectories of GRP development of the Samara region were constructed, corresponding to the pre-sanction period 1998 – 2008, the sanctions period 2009 – 2019, and the period 2020 – 2023. transition of the economy to innovation. It is shown that the transition from one GRP development trajectory to another is defined by special indicator logistic functions. A general theoretical curve for the dynamics of GRP development and a theoretical curve for the dynamics of development of the volume of an integral regional resource have been constructed. Numerical analysis of the proposed model showed good agreement with available statistical observations.

Повышение инновационной активности российских промышленных предприятий в условиях цифровой трансформации

The article emphasizes the importance of innovative activity growth in Russian industrial enterprises in the context of digital transformation. The purpose of the study is to analyze the main problems of industrial enterprise development in modern conditions and identify promising areas for innovative activity growth in industrial enterprises. The main methods of conducting the research were the methods of analysis, comparison, statistical methods, tabular methods, decision-making, logical reasoning, etc. The main problems of the development of Russian industrial enterprises in the context of geopolitical turbulence are studied. The authors emphasize the importance of innovation activity in industrial enterprises as the main condition for their growth and development. The analysis of the level of innovative activity of enterprises in the federal entities of the Russian Federation was carried out, which made it possible to obtain precise data on the participation of enterprises in innovative developments by region. The assessment of the share of innovative goods, services, and works in the total volume of production was carried out. The essence and directions of digitalization in industry are defined. The indicators of digital technologies’ use in various industrial enterprises (medium and large) are given, depending on the size and number of employees. The main innovative technologies used in the Russian market were studied. The foreign experience in the field of innovation in the context of digital transformation is analyzed. Promising directions were developed to increase the innovative activity of Russian industrial enterprises in digital transformation, which is aimed at creating favorable conditions for the development and growth of economic entities. The authors of the article emphasize the complexity of the approach for the solution of innovative activity growth in industrial enterprises, which comprises combining joint efforts by the heads of the organization, representatives of regional authorities, and the state.

Impact of Intellectual Capital on the Small and Medium Enterprises’ Innovation Activities in South-West Nigeria

This study examined the Impact of Intellectual Capital on the Innovation activities of Small and Medium Enterprises (SMEs). The specific objective determined the effect of human capital on product innovation and assessed the impact of structural capital on process innovation. It also examined the effect of relational capital on service innovation. The population of the study consisted of twenty-three thousand, two hundred and ninety (23,290) registered SMEs located in South-West Nigeria. The sample consisted of 393 SMEs drawn from the population using a multi-stage sampling technique. Structured questionnaires were employed to collect data from business owners and managers of the selected SMEs in the manufacturing and services sectors. The data were analysed using linear and multiple regression with the aid of SPSS 24. Findings from the study indicate that all three dimensions of intellectual capital – human, structural and relational- have a positive and significant effect on SME products, processes, and service innovation activities. The study concluded that SMES must utilise its intellectual capital to improve its capacities for innovation, thereby enhancing its level of competitiveness.

Применение инновационных подходов к развитию инфраструктуры горных территорий на примере объектов образования

The goal is to develop proposals for the sustainable development of mountain areas based on the use of innovative approaches to the development of social infrastructure taking into account the example of educational facilities. Methods.The set of methods was used to achieve the stated purpose of the study, namely: literature analysis – to identify the main problems of the sustainable development of mountain areas, including in the field of social infrastructure using the example of educational facilities; analogy – to develop the proposals for the development of educational organizations of higher and secondary education according to the principles of campus organization of space, methods of sociological research (including methods of data collecting and processing) – to determine the possibilities of involving small businesses in the processes of innovative construction of campuses of educational organizations in mountainous areas (construction using information modeling technologies). Results and discussion. The authors proposed some measures for the development of infrastructure in the mountainous areas using the example of educational facilities, combining management and technological innovations: – as a management innovation it is proposed to apply the principles of forming an innovative educational environment taking into account the example of campuses for educational institutions of higher, secondary vocational (and, possibly, general secondary education in some cases and with some restrictions) within the framework of the development of a network of educational institutions in the mountainous areas of our country both at newly constructed facilities and at existing ones; – as a technological innovation, the use of building information modeling was proposed within the framework of projects for the development of educational organizations, based on the campus principle, in the mountainous areas. Conclusions. The proposed measures are aimed at solving significant problems characteristic of the mountainous territories of our country, such as reducing the outflow of young people (including for education), providing conditions for the development of human capital, developing social infrastructure and creating preconditions for increasing the investment activity and business development, as well as innovative activity of enterprises in the region, including small organizations.

Аnalysis and systematisation of the influence of risks on the innovation and investment activities of the enterprise in the conditions of post-conflict transformation

Despite the fact that the situation in Ukraine's economy remains challenging, as the economic environment does not create reliable preconditions for economic growth, economic and social problems continue to persist, deepen and exacerbate. The country's economy is currently characterized by a pronounced raw material-based economy with an underdeveloped manufacturing industry. Ensuring qualitative transformational changes in the economy is not possible without consistent capital accumulation of enterprises on a simple and expanded basis. The tools used by domestic enterprises (traditional instruments and methods) to manage innovation and investment activities are imperfect, as they do not allow timely identification and forecasting of possible risks, accurate assessment of the decline in innovation and investment potential and economic sustainability of enterprises. Identification of the cause and effect relationships of crisis phenomena ensures the implementation of the anti-crisis management mechanism in a transformational economy. For successful innovation and investment activities of an enterprise in the context of post-conflict transformation, a qualitative analysis and systematization of the impact of risks is necessary. The aim of the article is to analyze and systematize the impact of risks on the innovation and investment activity of enterprise in the context of post-conflict transformation. To achieve this goal, all types of risks of innovation and investment activity were systematized according to certain features and depicted schematically. The article analyses approaches to risk definition, investment risks, innovation risks, specific risks, innovation risks according to the subject of innovation, and risks of entrepreneurial activity. It is noted that the analysis of risk impact contributes to the further development of the theory of riskology. It is concluded that systematization of the impact of risks on the innovation and investment activities of enterprise in the context of post-conflict transformation is necessary to formalize the risk management processes at enterprises. The author notes that in the context of military conflict and post-conflict transformations, new types of risks may arise, so this issue requires further research.

Can high-speed railway promote enterprise ambidextrous innovation: a quasi-natural experiment in China

PurposeWell-constructed transportation infrastructure may effectively decrease barriers to the flow of innovative human resources and inventive elements, accelerating enterprise innovation activities. This study will explore how HSR helps enterprises achieve ambidextrous innovation, including the mediating mechanism of absorbed slack resources, innovative talents, and the heterogeneous effects of management shareholding ratio and financing constraints.Design/methodology/approachBased on resource dependence theory and social network theory, this study employs a quasi-natural experiment of China’s high-speed railway and builds a multi-time point DID model to investigate its influence on enterprise ambidextrous innovation.FindingsResults suggest that the HSR positively influences both exploitative and exploratory innovation, and the influence is more substantial on exploitative innovation. Further analysis finds two influencing channels through which HSR influences enterprise ambidextrous innovation: providing redundant resources and attracting innovative talents. Heterogeneity analysis indicates that HSR has a more significant positive effect on exploratory innovation for enterprises with high management shareholding. In the low financing constraint group, the HSR opening has a more significant impact on ambidextrous innovation.Practical implicationsIn ambidextrous innovation, enterprises should rationalize the allocation of resources, attach importance to the innovative talent introduction, and choose differentiated paths based on intrinsic characteristics. Meanwhile, the government should actively improve the HSR routes and continuously improve the innovative environment.Originality/valueThis study enriches the theoretical research framework of HSR and ambidextrous innovation by identifying the channel mechanisms and boundary conditions through which HSR affects ambidextrous innovation and expands the consequences of HSR and the antecedents of ambidextrous.

The effect of enterprise quality management on innovation incentives in enterprises —— based on the reform of China's value-added tax system

This article will analyze the incentive effect of the value-added tax rate reduction policy on enterprise innovation from the perspective of enterprise quality management. The research results indicate that: (1) the reduction of value-added tax rate has an incentive effect on the innovation activities of enterprises; (2) There is a positive moderating effect of enterprise quality management on the reduction of value-added tax rate and the innovation and research and development activities of enterprises; (3) The reduction of value-added tax rate has a more significant incentive effect on innovation in the eastern region of China, state-owned enterprises, and relatively larger enterprises.