Importance of Correct Selection of Tax Privileges and Ways of Their Provision at Tax Stimulation of Enterprise Innovation Activity
Journal Title: Бізнес Інформ - Year 2014, Vol 2, Issue 0
Abstract
The article justifies importance of tax stimulation of innovation activity of enterprises. It provides experience of different countries, which apply different instruments when stimulating innovation activity of enterprises. It shows that the most popular of the said instruments are tax ones, and the most popular ways of provision of tax privileges are a tax loan and special deductions. It offers to distribute tax privileges by different taxes within the cluster of tax stimulation of innovation activity for different types of enterprises and organisations. It analyses ways of provision of tax privileges and identifies the most optimal of them. It offers to introduce special deductions and use of increment and cumulative tax privileges, which would give a possibility to activate innovation activity of already existing enterprises and create favourable conditions for enterprises that only plan to start innovation activity. The article provides illustrative theoretical examples for presentation of the effect from the proposed recommendations due to use of different tax privileges and ways of their use.
Authors and Affiliations
Ihor Alieksieiev, Roman Zhelizniak
Keywords
Related Articles
- EP ID EP131385
- DOI -
- Views 88
- Downloads 0
Contemporary Aspects of Researching the Comparative Assessment of Efficiency of the Organizational-Economic Mechanism for Management of Resource Potential of Construction Companies in Ukraine and Iraq
The article is concerned with a comparison of features of the resource potential reproduction of construction companies in different countries (Ukraine and Iraq), in terms of establishing effective organizational-economi...
The Comparative Analysis of International Suppliers as a Factor in the Competitive Advantages of a National Organization for the Provision of Engineering Services
In the context of the need to intensify the process of integration of national business in the global economic system, increased competition in global markets and national imperative existence of each organization is to...
Infrastructure formations of venture capital as a form of integration of science into production
The article focuses on the problem of transfer of results of the scientific progress into production, solution of which would allow obtaining a socio-economic effect in the form of competitive advantages in the world mar...
Analysis of Domestic and Foreign Experience of the Bank's Lending Operations
The paper considers approaches for credit transactions in the domestic credit market. Also identified examples of international experience of lending.
Improvement of Marketing Process of the Enterprise of Machine-Building Industry, Based on the Experience of Foreign Company
In the article, based on the experience of marketing process of the Canadian company Pratt&Whitney, ways of improving the marketing process in the domestic machine-building enterprise are proposed, that will create addit...