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Information × Registration Number 0210U007773, 0110U007545 , R & D reports Title Research and development in the sphere of Economic Sciences (Fiscal mechanisms of the revenue side of the budget formation in Ukraine)" lot № 5 "International experience of tax regulation of investment and innovative activity. popup.stage_title Head Krysovatyy Andriy Ihorovych, Registration Date 09-12-2010 Organization Ternopol National Economic University popup.description2 The research object - tax regulation of innovation and investment activity as a system of regulatory, normative, fiscal and social nature measures that adapts to the state economic situation, tactical and strategic objectives of government regulation. The research objective - to study international experience of tax regulation of investment and innovation activity, and the formulation of recommendations about the use of positive practices of foreign tax incentives in Ukraine. Research methods. Methods of scientific abstraction and analogy, analysis and synthesis, dynamic comparisons, statistical groupings, formal and dialectical logic, economic-mathematical methods and techniques were used in the given research. Results and novelty. Scientific novelty of the performed research is to develop proposals of improving tax regulations to facilitate development of investment and innovation activity in Ukraine taking into consideration positive international experience. For the first time it was: defined socio-economic content of the tax regulation of innovation and investment activity as a system of legislative, regulatory, normative, legal and social-economic nature, which is based on consideration of the economic priorities of the state, monitored and adjusted according to the tactical and strategic objectives of state economic regulation in the field of innovation and investment; received mathematically precise assessment of indicators of socio-economic development of the country at the macro level by using economic and mathematical models to determine positive trends of creating investment and innovation climate in Ukraine and to identify significant domestic reserves for investment and innovation projects. It was improved: methodological approach to the definition of "innovation" with the appropriate classification: technical parameters, the depth of ongoing change, the activity area, level of distribution, place in a production cycle, innovative potential, the degree of novelty, etc.; the use of the investment and innovation mechanism of forming and functioning of clusters, industrial and technology parks as new forms of special economic zones and priority development territories in Ukraine. The following items have been developed further: technique of using Koba-Douglas mathematical model; the mechanism of funding research activities by attracting private sector funds providing tax incentives to the enterprises engaged in research and R&D work. The practical significance lies in the scientific grounding of proposals and recommendations of the legal nature that may be used to improve the national tax legislation regarding the use of tax incentives. Product Description popup.authors Андросенко Наталія Ярославівна Башуцький Богдан Владиславович Бречко Олександр Володимирович Валігура Володимир Андрійович Василевська Галина Василівна Галин Богдан Олексійович Герчаківський Святослав Дем'янович Годованець Олександр Віталійович Дем'янюк Ольга Борисівна Десятнюк Оксана Миронівна Заклекта -Берестовенко Олена Святославівна Кізима Андрій Ярославович Луцик Анатолій Ігорович Мартинюк Володимир Петрович Маршалок Тарас Ярославович Ревуцька Людмила Володимирівна Сидорович Олена Юріївна Чорний Михайло Петрович popup.nrat_date 2020-04-02 Close