STATE REGULATION OF TAX STIMULATION FOR INNOVATIVE ACTIVITIES OF ENTERPRISES
There are modeling the implications of introducing tax incentives for innovative enterprises. The appropriateness of tax incentives for innovation at the expense of incremental tax credit on corporate profit tax has been confirmed. There was proved that state regulation of incremental tax credit cau...
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| Format: | Article |
| Language: | English |
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FINTECH Alliance LLC
2018-03-01
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| Series: | Фінансово-кредитна діяльність: проблеми теорії та практики |
| Subjects: | |
| Online Access: | https://fkd.net.ua/index.php/fkd/article/view/1794 |
| _version_ | 1797726560608845824 |
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| author | V. M. Tyschenko V. S. Ostapenko M. A. Babenko |
| author_facet | V. M. Tyschenko V. S. Ostapenko M. A. Babenko |
| author_sort | V. M. Tyschenko |
| collection | DOAJ |
| description | There are modeling the implications of introducing tax incentives for innovative enterprises. The appropriateness of tax incentives for innovation at the expense of incremental tax credit on corporate profit tax has been confirmed. There was proved that state regulation of incremental tax credit causes positive changes both for enterprises and for the state. There was determined that an increase in the amount of taxpayers' tax liabilities does not affect the increase of tax burden. The results prove the high capacity of incremental tax credit to stimulate innovation. Moreover, the role of the private sector is to transform the available financial resources (ie, net profit) into an investment and innovation resource. And the role of the public sector is to invest in the development of innovations through indirect funding (that is, "directing" those who have not received as a result of preferential taxation of capital investments). At the same time such "direction" is carried out by providing tax incentives to innovative enterprises on the target conditions |
| first_indexed | 2024-03-12T10:47:23Z |
| format | Article |
| id | doaj.art-31df0f9ab4bb430485ecc51817839445 |
| institution | Directory Open Access Journal |
| issn | 2306-4994 2310-8770 |
| language | English |
| last_indexed | 2024-03-12T10:47:23Z |
| publishDate | 2018-03-01 |
| publisher | FINTECH Alliance LLC |
| record_format | Article |
| series | Фінансово-кредитна діяльність: проблеми теорії та практики |
| spelling | doaj.art-31df0f9ab4bb430485ecc518178394452023-09-02T07:21:27ZengFINTECH Alliance LLCФінансово-кредитна діяльність: проблеми теорії та практики2306-49942310-87702018-03-0112410.18371/fcaptp.v1i24.128473STATE REGULATION OF TAX STIMULATION FOR INNOVATIVE ACTIVITIES OF ENTERPRISESV. M. Tyschenko0V. S. Ostapenko1M. A. Babenko2Simon Kusnets Kharkiv National University of Economics KharkivSimon Kusnets Kharkiv National University of Economics Kharkiv,Kharkiv Educational and Scientific Institute of SHEI “Banking University”, KharkivThere are modeling the implications of introducing tax incentives for innovative enterprises. The appropriateness of tax incentives for innovation at the expense of incremental tax credit on corporate profit tax has been confirmed. There was proved that state regulation of incremental tax credit causes positive changes both for enterprises and for the state. There was determined that an increase in the amount of taxpayers' tax liabilities does not affect the increase of tax burden. The results prove the high capacity of incremental tax credit to stimulate innovation. Moreover, the role of the private sector is to transform the available financial resources (ie, net profit) into an investment and innovation resource. And the role of the public sector is to invest in the development of innovations through indirect funding (that is, "directing" those who have not received as a result of preferential taxation of capital investments). At the same time such "direction" is carried out by providing tax incentives to innovative enterprises on the target conditionshttps://fkd.net.ua/index.php/fkd/article/view/1794state regulationinnovationsincremental tax credittax incentivesprivilegesimulation modeling. |
| spellingShingle | V. M. Tyschenko V. S. Ostapenko M. A. Babenko STATE REGULATION OF TAX STIMULATION FOR INNOVATIVE ACTIVITIES OF ENTERPRISES Фінансово-кредитна діяльність: проблеми теорії та практики state regulation innovations incremental tax credit tax incentives privilege simulation modeling. |
| title | STATE REGULATION OF TAX STIMULATION FOR INNOVATIVE ACTIVITIES OF ENTERPRISES |
| title_full | STATE REGULATION OF TAX STIMULATION FOR INNOVATIVE ACTIVITIES OF ENTERPRISES |
| title_fullStr | STATE REGULATION OF TAX STIMULATION FOR INNOVATIVE ACTIVITIES OF ENTERPRISES |
| title_full_unstemmed | STATE REGULATION OF TAX STIMULATION FOR INNOVATIVE ACTIVITIES OF ENTERPRISES |
| title_short | STATE REGULATION OF TAX STIMULATION FOR INNOVATIVE ACTIVITIES OF ENTERPRISES |
| title_sort | state regulation of tax stimulation for innovative activities of enterprises |
| topic | state regulation innovations incremental tax credit tax incentives privilege simulation modeling. |
| url | https://fkd.net.ua/index.php/fkd/article/view/1794 |
| work_keys_str_mv | AT vmtyschenko stateregulationoftaxstimulationforinnovativeactivitiesofenterprises AT vsostapenko stateregulationoftaxstimulationforinnovativeactivitiesofenterprises AT mababenko stateregulationoftaxstimulationforinnovativeactivitiesofenterprises |