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Directions Of Tax Stimulation Of Enterprises’ Innovative Activity

Author

Listed:
  • Olga Marchenko

    (National University of the State Tax Service of Ukraine, Irpin’)

  • Volodymyr Tkachenko

    (National University of the State Tax Service of Ukraine, Irpin’)

Abstract

The article is devoted to investigation of the actual theoretical and practical problems of tax stimulation of enterprise’s innovative development. It is investigated the international experience concerning the directions of increasing the tax stimulation of innovative activities and it proposed to use investment tax credits using the combined scheme: in the first year it is used volumetric tax credit, in subsequent years - incremental; it is specified the rate of incremental investment tax credits using regressive analysis.

Suggested Citation

  • Olga Marchenko & Volodymyr Tkachenko, 2013. "Directions Of Tax Stimulation Of Enterprises’ Innovative Activity," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 1, pages 13-17, January.
    • Handle: RePEc:uje:journl:y:2013:i:1:p:13-17
    as

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