Directions for the implementation of regulatory means for the application of tax benefits in the general system of regulatory regulation of technology support means

Iryna Bondarenko (), Tetyana Shulga, Volodymyr Kapustnyk, Svitlana Hotsuliak and Pavlo Duravkin
Additional contact information
Iryna Bondarenko: Yaroslav Mudryi National Law University
Tetyana Shulga: Yaroslav Mudryi National Law University
Volodymyr Kapustnyk: Yaroslav Mudryi National Law University
Svitlana Hotsuliak: Yaroslav Mudryi National Law University
Pavlo Duravkin: Scientific and Research Institute of Providing Legal Framework for the Innovative Development of National Academy of Legal Sciences of Ukraine

Eastern-European Journal of Enterprise Technologies, 2023, vol. 1, issue 13(121), 125-131

Abstract: This paper substantiates the expediency of conducting scientific research into the formation of the concept of tax benefits within the framework of technology transfer, which would meet the strategic interests of the state and business needs. The study is aimed at finding the optimal level of tax benefits within the existing means of state support for the introduction of new technologies. It is proved that the effectiveness of preferential taxation depends on the area of implementation, the level of the economy, the sustainability and immutability of tax legislation. Normative means of formation of a system of preferential taxation of innovation activity and technology transfer within the legal system are proposed, namely: 1) a candidate for tax benefits from the state must undergo a special permitting procedure for confirming its legal status; 2) the system of tax benefits for participants in innovative relations and technology transfer should include two options for tax systems. On the one hand, there should be a system of tax benefits based on a preferential rate of income tax, value added tax, and an increased level of depreciation. On the other hand, a special type of simplified taxation system should be implemented, which should contain special (preferential) rates for paying a single tax; 3) the types of activities that can be carried out by business entities wishing to receive tax benefits should be limited by law. Such activities should include only those that carry out activities in the field of social production of goods. The results of the study take into account the world experience of using similar means of support and can be used in the formation of regulatory means for regulating these relations

Keywords: state technology support; tax incentives; technology taxation; stimulation of technological renewal (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://journals.uran.ua/eejet/article/view/274061/269926 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:baq:jetart:v:1:y:2023:i:13:p:125-131

DOI: 10.15587/1729-4061.2023.274061

Access Statistics for this article

More articles in Eastern-European Journal of Enterprise Technologies from PC TECHNOLOGY CENTER
Bibliographic data for series maintained by Iryna Prudius ().