No abstract

Finding a balance between tax withdrawal from enterprises and public spending in the form of subsidies to support economic activity and development is an important condition for the success of the state economic policy in the field of taxation and subsidizing entrepreneurship. This balance should lead to a sufficient level of motivation for the business to continue its commercial and innovative activity. Current mechanism of public policy in this area does not always consider regional specificity, expressed in the form of local advantages and problems that individual enterprises have due to their location. This leads to the fact that tax restrictions do not allow potentially successful enterprises to achieve economic leadership in the industry. At the same time, companies that have significant infrastructural and social advantages due to their location may receive excessive funding, which will no longer stimulate active innovative development. To eliminate these problems and create a balanced business environment, this paper offers rental instruments that will help to link fiscal and regulatory functions of the taxes more effectively, as well as to increase the efficiency of public spending on support of entrepreneurship.

The economy of any modern state should ensure the intensification of intellectual processes in production, especially in industries. If the economic policy of the country is almost impossible to influence by economic entities, the management of intellectual development within the enterprise and at the micro level will allow to acquire significant competitive advantages. The stepped-up the use of intellectual capital at the level of economic entities will allow to launch innovative processes not only at the enterprise itself, but also will have an impact on the whole industry and even on territorial associations. The article discusses the relationship between the level of intellectual development of an enterprise and its situation in the industry. The purpose of the work is to determine the efficiency of production activities relative to industry average indicators through the use of intellectual capital. To achieve the goal, it is proposed to consider the relationship between intellectual capital value added and economic value added, to identify their dependence and to justify the possibility of comparison with industry average indicators of economic value added. The practical significance of the proposed approach will allow to assess the position of the enterprise in the industry by the volume of economic value added, taking into account the level of intellectual development of the company, and to develop recommendations on intellectual capital management in order to maximize value.

Subject. This article discusses the directions and problematic issues of institutional development of special economic zones and clusters in the context of Russia's transition to the digital economy. Objectives. The article aims to analyze the current state and justify the need for institutional development of special economic zones and clusters, considering global trends. Methods. For the study, I used the methods of analysis and synthesis, logical and systems approaches, and theoretical generalization. Results. The article justifies the need for State support for the development of industry and entrepreneurship within clusters and special economic zones. It defines the main problems of institutional development of the areas with special legal status, and their role in stimulating regional innovative development. Conclusions. The cluster approach requires systemic State support. Special economic zones are factors in the development of high-tech industries. This takes on a special urgency in the context of building a digital economy in Russia.

Economic development trends lead to a significant expansion of the boundaries of scientific ideas about such economic category as rental relations. Globalization and international integration of labour have a direct impact on the transformation of national economies, forcing them to follow the innovative path. The study considers intellectual rent, which now represents one of the main sources of income for the most developed countries and contributes to the achievement of innovative leadership in a market-based economy. The digital transformation of the economy and transition to a new qualitative level of production relations development are impossible without building up intellectual capital. However, calculating intellectual rent at various levels is fraught with serious difficulties. The rental approach will allow calculating the super-profits of an industrial enterprise obtained using the intangible elements, that is, an intellectual capital. This paper suggests developing mathematical methods for intellectual rent calculation purposes. The resulting assessment can reflect both the intellectual income from a unit of output and quantitatively in monetary terms measure the intellectual rent of an entire industrial enterprise with due regard for industry average profitability indicators.