ADJUSTMENT OF THE TAXATION MECHANISM TO STIMULATE DEVELOPMENT OF THE RESEARCH AND DEVELOPMENT SECTOR

2020 ◽  
Author(s):  
Ирина Валериевна Селеверстова ◽  
Александр Сергеевич Каменский ◽  
Михаил Александрович Гапоненко ◽  
Роман Юрьевич Кукин
Keyword(s):  
Research And Development ◽  
Innovative Activity ◽  
Tax System ◽  
Tax Legislation ◽  
Innovative Products

Роль налоговой системы в поддержке инновационной активности заключается в создании условий для спроса на инновационную продукцию. С целью совершенствования налогового законодательства в данной области предлагается изменить условия применения коэффициента 1,5 к расходам на НИОКР. The role of the tax system in supporting innovative activity is to create conditions for demand for innovative products. In order to improve tax legislation in this area, it is proposed to change the conditions for applying the coefficient 1.5 to R&D expenditures.

scholarly journals Role of technology entrepreneurship in the development of innovativeness of small and medium-sized enterprises

Management ◽  
2016 ◽  
Vol 20 (1) ◽  
pp. 167-183 ◽  
Author(s):  
Marek Matejun
Keyword(s):  
Research And Development ◽  
Business Environment ◽  
Independent Research ◽  
Technology Entrepreneurship ◽  
Limited Ability ◽  
Innovation Potential ◽  
Innovative Products ◽  
Key Factor

Summary Technology entrepreneurship is an interesting concept for transforming the potential of the scientific and research and development fields (including a wider impact of the so-called business environment sphere) into innovative products and services. In consequence, it might become a key factor in building the innovation potential of modern enterprises, especially SME sector enterprises, which due to their resource shortages have limited ability to carry out independent research and development operations. Taking the above into account, the aim of the article is to identify and evaluate the role of entrepreneurship in the development of innovativeness of SMEs. To achieve this aim, a survey was conducted on a sample of 300 SMEs based in ithe łódzkie province.

ASSESSMENT OF THE SVERDLOVSK REGION INNOVATIVE DEVELOPMENT POTENTIAL

2020 ◽  
Vol 10 (8) ◽  
pp. 1576-1588
Author(s):  
E.A. Lyashenko ◽  
Keyword(s):  
Research And Development ◽  
Federal District ◽  
Innovative Activity ◽  
Infrastructure Development ◽  
Academic Degree ◽  
Innovation Potential ◽  
Development Costs ◽  
Innovative Products ◽  
Innovative Potential ◽  
Business Entities

The article assesses the innovative potential of the Sverdlovsk region using the following indicators: the number of personnel engaged in research and development and having an academic degree; research and development costs; the use of objects of intellectual property; the number of technologies developed and patents issued; innovative activity of business entities; volume of innovative products; the activity of technopark structures, etc. The analysis was carried out in dynamics using graphic methods. It was revealed that the Sverdlovsk region, being a large industrial region, has a higher innovative potential among other entities of the Ural Federal District, and it belongs to the medium-strong innovative territories of Russia. Nevertheless, some problems were identified: insufficient increase in the remuneration of personnel involved in innovative activities, insufficient increase in the cost of purchasing equipment, which is 6-7 times less than the tax burden on innovative organizations; decrease in the share of economic entities implementing innovations. In the investigated constituent entity of the Russian Federation, a number of normative legal acts have been adopted concerning the development of innovative activity, and strategic planning documents (strategy, concept, state program) have been developed, in which directions for increasing the innovation potential of the region are enshrined, in particular, financial and other support, stimulating demand for innovative products, infrastructure development, including technology parks. As foreign experience shows, in innovation, it is important to coordinate the interests of all factors (government, business, science, education, civil society). Therefore, the article proposes to use more actively the mechanism of the “triple helix”, enshrined at the legislative level. A number of measures are also proposed to increase the innovative potential of the country in general and of the Sverdlovsk region in particular.

Evaluation of Fiscal Policy Effect of China’s Photovoltaic Industry

2018 ◽  
pp. 111-116 ◽  
Author(s):  
Gang AN ◽  
Hang WANG
Keyword(s):  
Fiscal Policy ◽  
Research And Development ◽  
Operating Performance ◽  
Fiscal Policies ◽  
Micro Data ◽  
Policy Effect ◽  
Policy Suggestions ◽  
Asset Size ◽  
The Empirical Analysis

To explore the role of fiscal policies in promoting the development of photovoltaic industry, the effects of financial subsidies on the development of China’s photovoltaic industry were analyzed by using the micro data of listed companies. The empirical analysis results in this study indicate that the fiscal policies represented by financial subsidies play a remarkable positive impetus function and financial subsidies are positively correlated with the operating performance of Photovoltaic enterprises. With larger the asset size and higher the Research and Development (R&D) investments, the operating performance of Photovoltaic enterprises is the better. Based on the above results, this study puts forward some policy suggestions on optimizing fiscal policy tools and further promoting the development of photovoltaic industry.

Levels taxation countries the EU and Ukraine’s

2019 ◽  
pp. 131-160
Author(s):  
Helena Borzenko ◽  
Tamara Panfilova ◽  
Mikhail Litvin
Keyword(s):  
European Union ◽  
Uniform Distribution ◽  
Tax Burden ◽  
Tax System ◽  
Tax Legislation ◽  
Improvement Process ◽  
Tax Systems ◽  
Historical Comparative ◽  
Different Levels ◽  
The Eu

Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

FISCAL ROLE OF EXCISE TAX ON EXCISE GOODS MANUFACTURED IN UKRAINE IN CONDITIONS OF CONSTANT CHANGES IN TAX LEGISLATION AND PANDEMIC COVID-19

2017 ◽  
Author(s):  
Natalia Rudenko ◽  
◽  
Tatiana Tuchak ◽  
Keyword(s):  
European Integration ◽  
Economic Crisis ◽  
The State ◽  
Excise Tax ◽  
Tax Revenues ◽  
Tax Legislation ◽  
Economic Stagnation ◽  
Legislative Framework ◽  
Main Factors

The article analyzes the fiscal role of the excise tax on excisable goods (products) produced in Ukraine in the context of permanent changes in the tax legislative framework and within the framework of the global crisis through the coronavirus disease COVID-19. The concept of excise tax has been substantiated, a list of excisable products (goods) has been provided in accordance with legislative acts, the payers of this tax have been specified. The most important events and transactions that influenced the amount of tax revenues from excise tax are investigated. The authors believe that the main reason for the changes in the administration process and the receipt of the excise tax are the European integration transformations and the conditions of the global socio-economic crisis. Based on the difficult economic situation in the state, some legislative acts regulating the collection of excise tax from excisable products produced in the country were considered. It was revealed that a moratorium on the payment of excise tax was imposed on the territory of the studied state for a certain period. This event made its own adjustments to the proceeds from the payment of excise tax on excisable products (goods) produced domestically, and also allowed domestic producers to move from the place of economic stagnation. In Ukraine, they began to actively manufacture and sell antiseptic and disinfectants of their own production to protect citizens. According to the data of the State Treasury Service of Ukraine, the authors analyzed the indicators of tax revenues for each type of excisable products (goods) of domestic production. It was revealed from which products more tax was received during the study period. The main factors that influenced the receipts of excise tax from excisable goods produced on the territory of Ukraine in the period of 2019, as well as for 9 months of 2020, have been determined.

Role of Research and Development in Sustaining Indian Agriculture: A Brief Review

2020 ◽  
pp. 396-401
Keyword(s):  
Research And Development ◽  
Production Process ◽  
Annual Increase ◽  
Agriculture Sector ◽  
The Past ◽  
Indian Agriculture ◽  
Self Sufficiency ◽  
Development Institutions ◽  
Agriculture Development

Technology united with research and development has evolved as a grave differentiator of the agriculture sector in India including production, processing, and agriculture packing and marketing of given crops. Near about 50 percent of the Indian workforce was engaged in the agriculture sector but its share in GDP was only 14 percent, much lower in comparison to former. Though, certain agriculture items showed a steady annual increase in terms of kilograms per hectare. Agriculture transformed significantly over the past few decades but when it comes to investment in research and development there is a lot more which needs to be done. The paper analyzes the role of various research and development institutions in boosting the growth of the agriculture sector that helps in attaining sustainable agriculture development and self-sufficiency in the production process since independence. It also focusesed on the various issues faced by these development institutions. The findings unveiled that since independence a lot more was done to boost the research and development in the agriculture sector at both the center and state levels but a proper implementation of these policies along with transparency could bring more desirable outcomes than were gained at present.

scholarly journals A Study on the Impact of R&D Intensity on Business Performance: Evidence from South Korea

2021 ◽  
Vol 7 (2) ◽  
pp. 135
Author(s):  
Hun Park ◽  
Jun-Hwan Park ◽  
Sujin Lee ◽  
Hyuk Hahn
Keyword(s):  
South Korea ◽  
Research And Development ◽  
Business Performance ◽  
Decision Makers ◽  
The Other ◽  
Research Groups ◽  
Innovative Firms ◽  
The Impact ◽  
Knowledge Services

The role of R&D (research and development) intensity on the effect of knowledge services on the business performance of firms has been discussed by using PLS-SEM and PLS-MGA methods. Research groups were divided into two groups, innovative and non-innovative. Respondents were classified into innovative firms if their R&D intensity was over 3% and vice versa. PLS-SEM and PLS-MGA results were compared for two groups and valuable insights were extracted. For innovative firms, knowledge services seemed to be verified and processed by the decision makers and utilized to achieve their business performance. On the other hand, a large number of non-innovative firms seemed to have a stronger tendency to utilize knowledge services directly for their business without sufficient verification by the decision makers.

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