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APPLICATION OF FINANCIAL AND LEGAL INSTRUMENTS FOR THE DEVELOPMENT OF INNOVATION CLUSTERS
Resumen
Purpose: The purpose of this article is to study the issues of legislative regulation of innovation clusters in the system of financial and tax law. Methods: The authors proceeded from an interdisciplinary approach since the problem of the legal status of innovation clusters inevitably affects the subject of regulation of various branches of law and has both constitutional and legal, financial and legal, civil, administrative, and other aspects. Results: The article notes the underdevelopment of the legislative and legal field of clustering of the economy and the negative impact of the legislative factor on its full development. Legislation in the field of innovation (clustering) is not systemic, it is dominated by numerous disparate subordinate regulatory legal acts, including at the regional level. Conclusion: The main directions of financial and legal regulation of investment clusters include the budget vector, implemented through the effectiveness of the state as an investor through budget allocations. The tax regulation of innovation clusters, characterized by incentive-stimulating and mobilization orientation. The practical experience of the application of legislation in the field under consideration, as well as the most effective methods of stimulating innovation clusters, have been investigated.
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DOI: http://dx.doi.org/10.21902/Revrima.v4i37.5927
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Revista Relações Internacionais do Mundo Atual e-ISSN: 2316-2880
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