The widely acknowledged fact is that the economic growth based only on an export of the raw materials cannot be stable for a long time and thereupon the financial support of an innovative activity gets of a special urgency. In the innovative activity stimulation the tax system plays one of the key roles and it is urged to create the conditions for the innovative production demand and the economy modernizations.
Purpose: one of the actual economic science problems is the study of the tax loading influence to the economic activity of the managing subjects which are carrying out an innovative activity. Thus an innovative activity of a business is one of the basic factors capable to provide the innovative development of the country as a whole. The article purpose is the study of the approaches directed to the decrease of the managing subjects' tax loading. Methods: in the course of the research the comparative analysis methods and the statistical methods of research were used. Results: Firstly, on the results of the research conducted the algorithm of the taxes and duties sums calculation was developed on the basis of the tax and customs rates updating taking into account a the admissible limits establishment of their change depending on the activity efficiency of the innovatively active managing subjects promoting their activity activization at the expense of the effective utilization of labor, financial, industrial resources at all stages of the innovations life cycle. Secondly, the universal complex technique of the tax rates and the customs duties updating was offered allowing operating the rates of federal, regional, local taxes and also the export and import customs duties depending on the efficiency activity results of the innovatively active managing subjects at scientific, technical, technological and operational stages of the innovations life cycle.
The widely acknowledged fact is that the economic growth based only on an export of the raw materials cannot be stable for a long time and thereupon the financial support of an innovative activity gets of a special urgency. To provide higher and steady rates of an economy growth it is necessary to carry out a transition to an innovative way of the development and to spur the creation of the hi-tech manufactures. At the same time it does not mean the automatic termination of the raw materials extraction. The stocks of some kinds of them make the state the leading one in the world. The aim of the article is to review the main aspects of the selection of indicators to measure innovation in enterprises. To improve the efficiency of innovation investment enterprises must evaluate the potential of the company and on this basis to identify priority areas of investments completed. The paramount value for the given problem decision has a choice of the indicators for the estimation of the enterprises innovative activity. The paper substantiates the need for regression analysis when selecting indicators. A mathematical model using different combinations of options indicators of innovation activities of enterprises. Mathematical models are made and used for three generalized purposes such as for an explanation, a prediction and a management. The study suggested indicators for assessing the potential of the enterprise. It is necessary to prioritize the financing of innovation enterprises. In the article conclusions about possible directions for further research and also presents some limitations of the analysis.
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