THE EFFECTIVENESS EVALUATION OF TAX INCENTIVES MEASURES IN THE INNOVATION DEVELOPMENT TAKING INTO ACCOUNT EXTERNAL SHOCKS (FACTORS)

Ekaterina Golubtsova, Ekaterina Novikova, Ravil Akhmadeev, Evgeny Fedorov

Resumo


The relevance of the study is determined by the need to ensure sustainable innovative development of the Russian economy and the importance of assessing the effectiveness of tax regulation measures provided by the state in this process. The purpose of the work is to form a package of proposals for regulating tax measures to stimulate innovative development, taking into account external shocks, as well as to develop an indicator to assess the effectiveness of existing fiscal instruments in order to activate the scientific and technological potential of economic entities. The object of this study is to analyze the applied innovative tax incentives for demand and to develop an approach to assessing their effectiveness. The main methods used in this study include the collection and processing of statistical data, their comparative analysis, the study of the regulatory framework for tax regulation of science and technological development of the country, as well as other documents related to sustainable economic development. As a result of the study, areas for improving the applied tax instruments aimed at revealing the domestic scientific and technological potential, taking into account external factors, were identified. In addition, a multifactor model was developed to assess the effectiveness of tax incentives for innovative development IDt.


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DOI: http://dx.doi.org/10.26668/revistajur.2316-753X.v3i79.7641

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