Classification of Tools of tax Incentives of Innovations

Kizim Nikolay A. and Kasyanova Lubov V.,
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Kizim Nikolay A.: Research Centre of Industrial Problems of Development of NAS of Ukraine
Kasyanova Lubov V.,: Kharkiv National University of Economics
Authors registered in the RePEc Author Service: Mykola Kyzym

The Problems of Economy, 2012, issue 4, 23_29

Abstract: In this article research of classification of tools of tax incentives of innovations is conducted. New criteria of classification are offered: depending on a stage of life cycle of innovative processes (fundamental research works, applied research works, research and design works, innovation introduction, innovation consumption); depending on subjects of innovative processes (the research organizations, the innovative enterprises, the enterprises of real sector which introduce innovations, the infrastructure enterprises and the enterprises which render assistance of innovative activity).

Keywords: classification of tax tools; innovations; life cycle of innovations; subjects of innovative activity; state regulation of innovative development (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:idp:redpoe:y:2012:i:4:p:23_29

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