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Налоговое стимулирование инновационного развития промышленного производства на основе анализа передового зарубежного опыта // Tax Incentives for Innovative Development of Industrial Production on the Basis of Foreign Best Practices Analyses

Author

Listed:
  • L. Goncharenko I.

    (Financial University)

  • N. Vishnevskaya G.

    (Financial University)

  • Л. Гончаренко И.

    (Финансовый университет)

  • Н. Вишневская Г.

    (Финансовый университет)

Abstract

The urgency of the research is determined by the necessity to assess the latest changes in the mechanism of providing profit tax relief and to confront the net effect with the orientation to innovative development of the economy. The subject of the investigation is the tax incentives mechanisms in leading and developing world economies. The purpose of the work is to suggest ways to increase the effectiveness of the tax incentive tools employed to close the economic and technological gap between Russia and the world leaders. In conditions of national economy instability determined by both global and internal factors, as well as by the international sanctions related to Russia, the opportunity of fast development of national economy high-technological sectors is of particular importance. In this respect, foreign experience of tax incentives for research and innovations appears very interesting. The authors present the analysis of foreign best practices of tax benefits evolution that stimulate investments into innovative activities. In result, the experience of tax credit that is the basic tool of tax incentives for research-and-development activities is summarized and classified. This made it possible to systemize and classify the existing in Russia investment tax deductions. Comparison of the Russian tax incentive model with the generalized foreign practices demonstrated a variety of problems. It is concluded that there is nothing to compensate for the abolition regional investment tax benefits with reduced tax on profit rate in 2023 in the regions where investment tax deduction is not introduced, which can influence investment climate in the country in a negative way. To solve this problem, the authors suggest introducing investment tax deduction all over the country for investments into modern equipment. Актуальность исследования обусловлена необходимостью оценки последних изменений в предоставлении льгот по налогу на прибыль и сопоставления результирующего эффекта с направленностью на инновационное развитие экономики. Предмет исследования — механизмы налогового стимулирования сферы инноваций ведущими и развивающимися экономиками мира. Цель работы — предложение мер по повышению эффективности используемых инструментов налогового стимулирования для сокращения экономического и технологического отставания России от мировых лидеров. В условиях нестабильности национальной экономики, обусловленной как глобальными, так и внутренними факторами, а также международными санкциями в отношении России, особое значение приобретает возможность опережающего развития высокотехнологичных секторов национальной экономики. В этой связи представляет интерес зарубежный опыт налогового стимулирования исследований и инноваций. В статье представлен анализ передового зарубежного опыта на основе эволюции применения льгот, стимулирующих инвестиции в инновационную деятельность. По результатам анализа обобщен опыт применения налогового кредита, который является основным инструментом налогового стимулирования НИОКР и инновационной деятельности за рубежом, а также разработана классификация его видов. Это позволило систематизировать и классифицировать состав отечественных льгот по налогу на прибыль инвестиционного характера. На основе сравнения действующей российской модели налогового стимулирования с обобщенной зарубежной практикой сделан вывод об отсутствии адекватной компенсационной меры для отмены с 2023 г. региональных инвестиционных льгот с пониженной ставкой налога на прибыль для большинства налогоплательщиков, в регионах присутствия которых не введен инвестиционный налоговый вычет, что в целом негативно повлияет на инвестиционный климат в стране. Для решения данной проблемы предлагается введение инвестиционного налогового вычета на территории всей страны в отношении инвестиций в современное оборудование.

Suggested Citation

  • L. Goncharenko I. & N. Vishnevskaya G. & Л. Гончаренко И. & Н. Вишневская Г., 2019. "Налоговое стимулирование инновационного развития промышленного производства на основе анализа передового зарубежного опыта // Tax Incentives for Innovative Development of Industrial Production on the ," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 12(4), pages 121-131.
  • Handle: RePEc:scn:econom:y:2019:i:4:p:121-131
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    References listed on IDEAS

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    1. Robert Atkinson, 2007. "Expanding the R&E tax credit to drive innovation, competitiveness and prosperity," The Journal of Technology Transfer, Springer, vol. 32(6), pages 617-628, December.
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