INNOVATIVE BUSINESS DEVELOPMENT AND WAYS TO STIMULATE IT: EXPERIENCE OF HIGHLY DEVELOPED COUNTRIES
Journal Title: Проблеми і перспективи розвитку підприємництва - Year 2012, Vol 1, Issue 3
Abstract
The article deals with the different approaches to innovative business development through stimulating it by tax benefits on the example of highly developed countries of the world in the current economic environment. It is grounded that innovative development of enterprise is submitted to the national level of development and is based on the expressly certain programs and recommendations. The analysis of fiscal policy of the UK for small and medium businesses for whom the country offered tax credits has been presented. The mechanism of calculating tax rates for businesses involved in innovation sphere in the USA has been considered. The example of Japan, which has already established a significant base in the issues of development and wider use of tax credits as a tool to influence science in the private sector has been given. It is highlighted that the measures of innovation should be varied in order to take into account the peculiarities of different types of businesses such as size and type of manufactured high-tech products. It is also proven that with timely financing and effective management some opportunities are provided for the most perspective innovative projects and high technology development requiring several years of hard work for the successful commercialization that provides the satisfaction of market demand within a single scientific reproduction cycle.The necessity of further development of the theoretical and methodological support of doing innovative business, as well as the list of activities concerning the reduced taxation of innovative enterprises of the Russian Federation has been substantiated based on the experience of foreign countries.
Authors and Affiliations
Alina Nikitina, Andrei Ryzhkov
Keywords
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