ABSTRACT. The paper is devoted to the investigation of the effects of tax advantages on R&D. An analysis of earlier studies reveals that most authors argue that national programs of R&D budget funding and tax benefits have stimulating impacts. None of these studies have empirical support that shows the direct relationship between taxation incentives and the impacts of innovation programs. We tried to verify this relationship statistically, but obtained no meaningful results. The research was complicated by the absence of any statistics concerning the value of tax advantages for R&D in Ukraine. Using approach of Grytsenko (2008) to mathematical modeling of a company's tax burden in Ukraine we determine the effect of profit exemption and some economic transactions exemptions from taxation. In most cases exemption from taxation leads to a smaller tax burden decrease than the tax rate. The effect depends on whether industrial production is material-or labour-intensive.
ABSTRACT. The paper is devoted to the analysis of study results concerning the attitude of the population of Southern Ukraine to the European Union and willingness to implement the European education standards at higher education institution. The analysis of earlier studies revealed that most of the population accepts the necessity of joining the EU, its values and educational standards. But the Southern Ukraine's population has some features that distinguish it from other regions so the hypothesis was that the results would significantly differ from national polls. Using questionnaire poll and expert assessment methods to verify the hypothesis we obtained the results that showed that in the South of Ukraine a smaller share of population were less favorable to the joining the EU. The public opinion poll about the education standards, implementation of Bologna process in Ukraine and the main obstacles of it demonstrated that students and faculty were willing to implement Bologna principles but financial limitations, corruption, lack of information were still the determinants of a weak progress in this area.
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