Dubkov Denis Alekseevich (Postgraduate student of the Department of Taxes and Tax Administration,
Financial University
under the Government of the Russian Federation (Moscow)
)
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The article presents a comparative analysis of tax policy directions in Russia with the results of statistical analysis of the innovation potential and innovative activity of economic entities; it outlines the shortcomings of the present model of governmental tax support of the innovation potential and proposes some possible ways for tax instruments development. The results of correlation and regression analysis of the impact of tax incentive instruments on innovation potential and innovation activity are presented on the basis of official statistical data. The research substantiates the application of a comprehensive approach to tax incentives for the innovation potential and proposes a conceptual model for developing tax incentives for economic entities’ innovation potential at the present stage. The paper provides recommendations for improving the “patent box” regime in the realisation of property rights to intellectual activity results, makes proposals for tax incentives for individuals engaged in research and development, proposes a taxation regime and tax incentives for business entities involved in joint innovation activities at a micro level. It concludes with the need to operate the proposed tax incentives model under mandatory governmental control.
Keywords:tax incentive instruments, tax policy, “patent box” tax regime, joint innovation activity tax regime, efficiency evaluation
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Citation link:
Dubkov D. A. A CONCEPTUAL APPROACH TO TAX INCENTIVES FOR THE INNOVATIVE POTENTIAL OF ECONOMIC ENTITIES // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2025. -№05. -С. 33-43 DOI 10.37882/2223-2974.2025.05.10 |
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