The «Patent Box» Regime in EU and a Capability of its Adaptation to Russian Conditions

Svetlana E. Ushakova ()
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Svetlana E. Ushakova: Russian Research Institute of Economics, Politics and Law in Science and Technology

Science Governance and Scientometrics Journal, 2014, vol. 9, issue 2, 189-204

Abstract: In the article the international experience of «Patent Box» tax regime use for innovation enterprises in European Union is presented. The main principles and the mechanism of this tax regime are formulated. The analysis of the capability of use of the “Patent Box” in Russia is carried out and problems of its adaptation to Russian conditions are considered.

Keywords: Innovation activity; results of intellectual activity; intellectual property; patents; tax stimulation of enterprises; corporate tax (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:akt:journl:v:9:y:2014:i:2:p:189-204

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