Tax Stimulation of Innovation Activities Enterprises

Nechaev, Andrey; Antipina, Oksana

doi:10.5901/mjss.2015.v6n1s2p42

Cited by 41 publications

(32 citation statements)

References 9 publications

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“…Various organizational-, production-, and marketing-focused innovation activities employed in enterprises in various countries and economic spheres have been explored at the local scale to support or increase firm competitiveness while preserving or improving firm positions in the market (Allan, Crouchley, & Robertson 2012;Bayev & Podshivalova, 2013;Morozova & Vladimirivna, 2014;Nechaev & Antipina, 2015;Ryapukhina, Suprun, Doroshenko, Bukhonova, & Somina, 2015). Enterprise innovation activities are conducted through organizational, production, and marketing activities (Tovt, 2014) to support or increase competitiveness (Belkin & Belkina, 2013) while also preserving or improving firm market positioning (Imanbekova, 2014).…”

Section: Literature Reviewmentioning

confidence: 99%

Theoretical and Methodological Aspects of Innovation Development in Modern Economic Systems

Gashenko

Vokina

Romanov

et al. 2016

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Vizja Press&IT www.ce.vizja.pl 363The purpose of this article is to classify existing approaches to analyzing theoretical and methodological aspects of innovation development in modern economic systems. We also present a new approach based on existing ones that combines advantages, eliminates drawbacks, and offers means of analyzing innovation development in modern economic systems and that presents optimal models of innovation development in modern economic systems.The authors develop and approbate -based on the case of present-day Russia -proprietary methodologies for examining innovation development in modern economic systems. It involves the calculation of an index of innovation development that reflects current levels of innovation development in economic systems and possibilities and perspectives related to innovation development in economic systems in the near future.The authors classify approaches to the analysis of theoretical and methodological aspects of innovation development in modern economic systems as criteria on innovation development in economic systems. Within this classification, the authors distinguish between and conduct comparative analyses of the following three main approaches: plan-factual, ranking, and indexing, which involve making various theoretical assumptions on innovation development in modern economic systems and on the use of various methodologies.The authors present a new approach to the analysis of theoretical and methodological aspects of innovation development in modern economic systems that eliminate drawbacks of existing approaches and that present unique advantages (simple calculations and universal use). In turn, an optimal model of innovation development in modern economic systems is offered. IntroductionA priority of any modern economic system and global economy is to improve the population living standards.This first involves increasing rates of economic growth and GDP per capita, in turn improving the set of goods and services accessible to each consumer. Second, it involves the creation of innovations that satisfy public needs even while preserving rates of economic growth and creating a stable set of goods and services accessible to consumers. Both processes involve innovation development. Theoretical and Methodological Aspects of Innovation Development in Modern Economic SystemsABSTRACT O110, O320

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Section: Literature Reviewmentioning

confidence: 99%

Theoretical and Methodological Aspects of Innovation Development in Modern Economic Systems

Gashenko

Vokina

Romanov

et al. 2016

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“…This analysis is carried out in accordance with regulation № 175 "The methodology of the analysis of the financial condition of the party, involved to establish the threat of insolvency (bankruptcy) sign occurrence in case of lump-sum tax payment by that party," ratified April 18, 2011 [2,21,12,15].…”

Section: Advances In Economics Business and Management Research Volmentioning

confidence: 99%

Investment Tax Credit as Instrument to Stimulate Investment-Innovative Activity of Housing and Public Utilities

Nikituk¹,

Korotkova²

2017

Proceedings of the International Conference on Trends of Technologies and Innovations in Economic and Social Studies 2017

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-Nowadays the condition and problems of the Housing and Public Utilities (HPU) raise concerns among scientists and experts as the number of accidents and failures in the work of the service systems is increasing. More and more financial resources are needed for the development of this industry; that is why, according to the authors, it is necessary to improve the management system and to apply the modern investment tools. The aim of this work is to examine the possibility of the application of the modern tools to stimulate the investment-innovative activity in the HPU sector and to prove its efficiency. The authors developed the model of the investment and innovation tool of management in the HPU sector based on the investment tax credit (ITC) which contributes to the development of organizational-economic relations in the HPU sector. In the article, the key parameters of granting the investment tax credit for the development of the investmentinnovative activity in the HPU sector are considered in detail. The evaluation scheme of granting investment tax credit for the implementation of the innovative activity in the HPU sector is given, and it allows defining the parameters of the tax discrimination, taking into consideration possible threats of arising signs of insolvency (bankruptcy) of organizations in the HPU sector. Also, the technique of investment tax credit cost and payment deferral calculation is given. This technique allows calculating the necessary sum of payments considering accrued interests both for each accounting period and for the whole period of lending. After the conducted research, the authors concluded that a postponement of the use of tax obligations in the form of deferral helps to restore the financial situation of the HPU and creates the conditions for ITC registration to the sum of implemented innovations. So, the ITC is targeted and contributes to the transformation of innovative processes which enable us to reach the modern level of socio-economic development and to achieve maximum efficiency in the HPU sector.Keywords -investment tax credit, tax concession, tax deferment, payments in installment, Housing and Public Utilities (HPU), investment-innovative activity, financial instruments.

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“…The conceptual frameworks for innovations with regard to economic and social relations were studied and specified by M. Bacior [1], L. Oulasvirta [11], A.V. Prokopyeva [12], A.S. Nechaev [10].…”

Section: Introductionmentioning

confidence: 99%

Innovation risks: challenges and prospects

Nechaev¹,

Ognev²,

Antipina³

2017

Proceedings of the International Conference on Trends of Technologies and Innovations in Economic and Social Studies 2017

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Abstract-Innovation risk is a complex multidimensional concept. To function successfully in a risk sphere, employees should have expert knowledge in economics. Effective risk management contributes to the competitiveness of a company on the domestic and international markets and increases the economic and industrial potential required for implementation of the state innovative development strategy as a whole. Innovation performance indices are the ability of operational risk management, the ability to predict innovation risks. Entrepreneurs play a coordinating role in the movement of risk management and their combinations. As a result, entrepreneurs help to establish a hierarchy of innovative connections in the real economy and economic system as a whole. The article describes the classification of risks. The article analyzes risk management methods applied in the innovation sector. It also deals with the issues of risk effects.

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Tax Stimulation of Innovation Activities Enterprises

Abstract: Purpose: Russia's

Cited by 41 publications

References 9 publications

Theoretical and Methodological Aspects of Innovation Development in Modern Economic Systems

Theoretical and Methodological Aspects of Innovation Development in Modern Economic Systems

Investment Tax Credit as Instrument to Stimulate Investment-Innovative Activity of Housing and Public Utilities

Innovation risks: challenges and prospects

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