Registration Number
0225U003147,
(0119U000533)
, R & D reports
Title
Improvement of organization and methodology of accounting, audit and taxation under conditions of intellectual-innovative capital economy formation
popup.stage_title
Основні напрямки удосконалення організації та методології обліку, аудиту та оподаткування в умовах формування економіки інтелектуально-інноваційного капіталу
Head
Lych Volodymyr M., Доктор економічних наук
Registration Date
25-05-2025
Organization
Kyiv National University of Construction and Architecture
popup.description1
popup.description2
The results of the analysis of the conditions for the activation of innovative activity as an imperative for the formation of the economy of intellectual and innovative capital are presented. Consideration of the problem of fiscal regulation of innovative activity was carried out on the basis of an assessment of the effectiveness of the legal framework of taxation. It was concluded that the current legal acts contain contradictions and practically do not provide benefits for innovative enterprises. It is proposed to expand the national fiscal incentives for innovative development through the introduction of differentiated tax rates, which should encourage the development of knowledge-intensive production, tax holidays, tax benefits for R&D expenses of enterprises, tax benefits in the system of depreciation deductions (accelerated depreciation), removal of R&D expenses from income, which is subject to taxation, a reduction in the income tax rate for innovative enterprises. The conclusion is substantiated that in the conditions of an underdeveloped market in Ukraine, the curtailment of economic benefits to stimulate innovative activity with the aim of slightly increasing current revenues to the state budget leads to multiple losses in the future. The methodology of statistical accounting of innovative activity has been improved based on the analysis of the methodology of accounting for the state of innovative activity, the system of indicators for its monitoring and evaluation. It is proposed to improve accounting taking into account the foreign experience of inflation adjustment. For this purpose, it is proposed to apply methods of recalculation of monetary indicators of accounting, taxation, and reporting through the use of a single base of purchasing power of the monetary unit, which allows recalculation of financial statement items using the consumer price index.
Product Description
popup.authors
Ivanova Tetiana M.
Haman Halyna V.
Holovash Liliia V.
Holovash Bohdan E.
Zinchenko Myroslava M.
Zaiets Oleksandr S.
Zhalat-Lozynska Liubov O.
Kondratiuk Yuliia V.
Kulikov Petro M.
Lych Volodymyr M.
Mostovenko Oleksii O.
Omelianenko Maryna M.
Cherniavska Yuliia B.
Shovkivska Viktoriia V.
popup.nrat_date
2025-05-25
