| Issue |
SHS Web Conf.
Volume 65, 2019
The 8th International Conference on Monitoring, Modeling & Management of Emergent Economy (M3E2 2019)
|
|
|---|---|---|
| Article Number | 07001 | |
| Number of page(s) | 8 | |
| Section | Prioritized Ways of Formation of the Innovation Model of Ukrainian Economical Development | |
| DOI | https://doi.org/10.1051/shsconf/20196507001 | |
| Published online | 29 May 2019 | |
Tax, financial and credit stimulation of the technology, industrial and scientific parks activity as a factor of the innovative development in Ukraine
1
Sumy State University, Department of Economic Cybernetics, 57, Petropavlivska str., Sumy, 40030, Ukraine
2
Sumy State University, Department of Finance and Entrepreneurship, 2, Rymskogo-Korsakova str., Sumy, 40007, Ukraine
3
Sumy State University, Education Management Department for Affiliated Institutions, 2, Rymskogo-Korsakova str., 40007, Sumy, Ukraine
* Corresponding author: oliynyk.viktor@gmail.com
The article analyzes the statistic indicators of the modern innovative development in Ukraine, based on which, the conclusions regarding the necessity to investigate measures for stimulation of either research and projects, or their further commercialization, are made. One of the most effective tools in the state policy in this sphere may be the tax stimulation of the innovative and investment activity. According to the results of the research, it is concluded that today tax system of Ukraine mostly performs the fiscal function and demonstrates low regulation efficiency. Besides, technology, industrial and scientific parks, which are catalysts of the innovative development in the whole world, do not operate in Ukraine, including the fact due to which there is a lack of privileges and preferences from the state. It was proposed to introduce a system of benefits for the payment of corporate income tax. Authors conclude that there is a necessity to reform the taxation system of enterprises in general, and in the part to stimulate the activity of participants from technology, industrial and scientific parks, on which the tax instruments can be tested taking into account the best world practices to control the innovative and investment activity.
© The Authors, published by EDP Sciences, 2019
This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.