THE CLUSTER OF INNOVATION ACTIVITY TAX INCITEMENT: FORMATION AND FINANCING
Journal Title: Фінансово-кредитна діяльність: проблеми теорії та практик - Year 2017, Vol 1, Issue 22
Abstract
In the article there is proposed an approach to the formation of cluster of innovation activity tax incitement. There is also grounded the choice of tax preferences as one of the main milestones of enterprise innovation activity tax incitement. The tax concessions provision is proposed in consideration of innovation process stages and existing of enterprises and organizations various types in the cluster of innovation activity tax incitement. There is given the selection of optimal ways of tax concessions provision for the members of cluster of innovation activity tax incitement. The sources based on components of the profit of income of enterprises that are members of innovation activity tax incitement cluster are systemized and developed in order to form the fund of science and technical preparation of production (STPP). To provide enterprises–members of the cluster of innovation activity tax incitement with necessary funds it is proposed the formation of a specific fund of scientific and technical preparation of production, which have accumulated funds from the sale of STPP results as the final product, which would be further used directly to finance the pointed stage, as long as the share of profit from sale of STPP products in the income of enterprises–members of the cluster of innovation activity tax incitement, which could be used to finance the STPP stage while its redistribution. The purpose of the article is to develop a conceptual framework for the forming the cluster of innovation activity tax incitement, and the justification of theoretical positions for the provision of tax preferences by the stages of the innovation process and isolation of income sources for financing of innovation activity tax incitement cluster members.
Authors and Affiliations
I. Alieksieiev, A. Mazur, R. Zhelizniak
Keywords
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