Application of the Positive International Experience of Tax Regulation of Investment and Innovation Activity in Ukraine
The goal of the article is to study the positive international experience in the sphere of tax regulation of investment and innovation activity and a possibility of its use in modern practice. It analyses application of basic instruments of stimulation of investment and innovation activity in foreign countries. Namely: change of the taxation base, tax rate, use of the innovation loan and investment oriented depreciation policy. Using the study of experience of tax regulation in foreign countries, the article formulates proposals on activation of the investment and innovation component in the domestic economy. It offers to introduce changes into existing legislation in the context of taxation of enterprises in special economic zones and territories of priority development. It justifies expediency of differentiation of tax rates and tax privileges for the subjects of innovation activity by main taxes depending on their investment and innovation activity.
Volume (Year): (2013)
Issue (Month): 10 ()
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