LEGAL REGULATION OF PREFERENTIAL TAXATION OF INNOVATION ACTIVITY OF ECONOMIC ENTITIES
Journal Title: Юридичний науковий електронний журнал - Year 2016, Vol 6, Issue
Abstract
The problems of legal providing of innovation activity of economic entities in Ukraine are examined in article. The measures of state support and stimulate innovation in area of economic activity are systematized. One of the task of the article is the determination of the importance and analysis of the effectiveness of the state policy of Ukraine in the sphere of innovative development. The lack of a unified system of regulation of innovative development at the state level was caused by the imperfection of authority. This article analyzes the legal framework and practical experience of the mechanisms of preferential taxation and support of innovation, the essence of regulation, tax incentives for innovation activity, tax benefit. The necessity to provide the state policy of stimulating of innovation processes has been substantiated in the article. Also the peculiarities of taxing and customs regulation of innovation activity in Ukraine on the law basis have been studied; it has been offered to renovate favorable conditions of taxing of the enterprises that implement the innovation activity. The article investigates the features of the formation of the legal framework of taxing of the enterprises that implement the innovation activity from the time when Ukraine gained its independence until today. Also were identified basic drawbacks in the legislation concerning this issue, was considered the possibility of stimulating the activities of enterprises by applying of tax benefits and tax credits and studied international experience of taxation of innovation. Based on analysis of foreign experience there is worked out ways of improving legislation of Ukraine in sphere of investigated relations.
Authors and Affiliations
Л. В. Борець, А. О. Вороніченко
Keywords
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