IMPROVING TAX INCENTIVES FOR INNOVATIVE ACTIVITY IN UKRAINE
Journal Title: Економіка розвитку - Year 2014, Vol 71, Issue 3
Abstract
The current condition of innovation activity in Ukraine is described and the problems of innovative development of Ukraine are defined and analyzed. The analysis of foreign experience in the use of tools designed to activate innovation is conducted, the most common ones are identified. The tax instruments designed to stimulate innovation in Ukraine are described. The current means of intensification of innovation activity in Ukraine are found to be insufficient and needing further improvement. The main areas of improving tax incentives for innovation activity in Ukraine are defined. In particular, the introduction of an investment tax credit, non-taxable allowance of profit is proposed and the mechanisms for their provision are identified.
Authors and Affiliations
Y. Matishchak
Keywords
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- EP ID EP158050
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