| Annotation: | Methods. The methodological basis of the study are general and special methods of scientific knowledge, in particular: methods of interdisciplinary, institutional, comparative and statistical analysis with the use of tabular and graphical methods of data visualization to formulate theoretical foundations of research tax tools with innovative functionality. Results. The essence of tax tools with innovation functionality is determined, the goals of which are the formation of a competitive environment with prerequisites and focus on innovation, support for innovation, intersectoral and public-private cooperation in innovation, state guarantee of investment in innovation projects. The current practices of tax policy in Ukraine with an emphasis on innovative results are analyzed, which allowed the author to divide them into investment, subjective and innovation-resuscitation areas. Novelty. Taking into account the satisfactory situation with regard to innovation in Ukraine, a flowchart of the scientific substantiation of the concept of state regulation of innovative transformations of the economy is proposed, where tax tools occupy an important place. Practical value. The system of measures on the way of effective application of tax tools with innovative functionality in Ukraine is determined. In the short term, measures aimed at overcoming the current destructive effects of tax benefits have been identified, namely: disclosure and public control of their institutional orientation, reduction of tax benefits to resource-intensive sectors of the economy with low innovation efficiency, introduction of profitability criteria for entities. with the prospect of innovation, providing tax benefits for the renewal of fixed assets. |
| Literature: | - 1. Lehominova, S.V., Loban, O.O. (2016). Paradyhma innovatsiynykh konkurentnykh perevah pidpryiemstva. Ekonomika. Menedzhment. Biznes, (4), 75-82.
- 2. Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy shchodo osoblyvostey opodatkuvannia subiektiv hospodariuvannia, yaki realizuyut investytsiyni proiekty iz znachnymy investytsiyiamy v Ukraini. (2021). Zakon Ukrainy № 1293-IX vid 2.03.2021 roku. Retrieved from https://zakon.rada.gov.ua/laws/show/1293-20#Text
- 3. Pro derzhavnu pidtrymku investytsiynykh proiektiv iz znachnymy investytsiiamy v Ukraini. (2020). Zakon Ukrainy № 1116-IX vid 17.12.2020 roku. Retrieved from https://zakon.rada.gov.ua/laws/show/1116-20#Text
- 4. Cai, L., Chen, B., Chen, J., & Bruton, G.D. (2017). Dysfunctional competition & innovation strategy of new ventures as they mature. Journal of Business Research, № 78, pp. 111-118. Retrieved from https: doi.org/10.1016/j.jbusres.2017.05.008.
- 5. Stratehiia Minfinu «Samodostatnist» (Graduate from IMF) Proiekt dlia obhovorennia. Retrieved from https://www.mof.gov.ua/storage/files/Project%20strategy%20of%20MOF.pdf
- 6. Ekonomika u 2019 rotsi prodovzhyla zrostaty: dopovid pro rezultaty diialnosti Minekonomiky u profilnomu komiteti Rady. (2019). Pres-sluzhba Minekonomiky (7.02.2020). Retrieved from https://www.me.gov.ua/News/Detail?lang=uk-UA&id=3ad175de-05e7-4e87-b2c9-d7d9e8991d2a&title=EkonomikaU2019-RotsiProdovzhilaZrostati-DopovidProRezultatiDiialnostiMinekonomikiUProfilnomuKomitetiRadi
- 7. Medynska, T.V., Cherevata, R.Yu. (2017). Podatkove stymuliuvannia innovatsiynoi diyalnosti v Ukraini ta Polshchi v umovakh yevropeyskoho vyboru. Ekonomika ta suspilstvo, (13), 1149-1156.
- 8. Global Innovation Index 2020. Who Will Finance Innovation? Retrieved from https://www.wipo.int/edocs/pubdocs/en/wipo_pub_gii_2020.pdf
- 9. Nauka, tekhnolohii ta innovatsii. Statystychna informatsiia. (n.d.). Derzhavna sluzhba statystyky Ukrainy. Retrieved from http://www.ukrstat.gov.ua/
- 10. Ofitsiynyy kurs hryvni do inozemnykh valiut. (n.d.). Natsionalnyy bank Ukrainy. Retrieved from https://bank.gov.ua/files/Exchange_r.xls
- 11. Visim derzhavnykh stymuliv dlia rozvytku innovatsiy (23.04.2018). Kyiv International Economic Forum. Retrieved from https://forumkyiv.org/uk/analytics/visim-derzhavnih-stimuliv-dlya-rozvitku-innovacij-svitovij-dosvid
- 12. Parkhomets, M.K., Putsenteylo, P.R., & Uniiat, L.M. (2019). Poniattia, sut innovatsiy ta technolohichni uklady innovatsiynoho rozvytku ahropromyslovoho biznesu. Innovatsiyna ekonomika, (5-6), 41-46. DOI: 10.37332/2309-1533.2019.5-6.5
- 13. Novikov, V. (2019). Ukraina poyidannia, a ne rozvytku. Chomu nam potribni novi tekhnolohii? (18.09.2019). Ekonomichna pravda. Retrieved from https://www.epravda.com.ua/columns/2019/09/18/651678/
- 14. Duhiienko, N.O., & Yatsuk, H.S. (2020). TNK v Ukraini: diialnist ta vplyv na ekonomiku. Infrastruktura rynku, (48), 52-58. doi.org/10.32843/infrastruct48-3
- 15. Androshchuk, H.O. (2017). Otsinka rivnia inno- vatsiynoho rozvytku natsionalnykh ekonomik. Nauka, tekhnolohii, innovatsii, 3(3), 30-39.
- 16. Chleny G20 porozumilysia shchodo hlobalnoho minimalnoho podatku. (11.07.2021). UKRINFORM. Re- trieved from https://www.ukrinform.ua/rubric- world/3278578-cleni-g20-porozumilisa-sodo-globalnogo- minimalnogo-podatku.html
- 17. Pokryshka, D. (2018). Shchodo stymuliuvannia zaluchennia inozemnykh investytsiy v konteksti innovatiynoho rozvytku ekonomiky. Analitychna zapyska. Natsionalnyy instytut stratehichnykh doslidzen, 2018. Retrieved from http://old2.niss.gov.ua/content/articles/files/111Zapiska-Pokrishka-nnovatsP-9599e.pdf
- 18. Rud, M.M. (2018). Rol podatkovoi polityky derzhavy v ekonomichnomu rozvytku Ukrainy. Prychorno- morski ekonomichni studii, Sssue 29, 147-152.
- 19. Moen, Ø.Ø., Tvedten, T., & Wold, A. (2018). Exploring the relationship between competition and innovation in Norwegian SMEs. Cogent Business & Management, 5(1), 1564167. Retrieved from https://doi.org/10.1080/23311975.2018.1564167
- 20. Kirdina, O.H. (2011). Obmezhennia ta orientyry tekhniko-tekhnolohichnoho rozvytku Ukrainy v unovakh hlobalizatsii. Marketynh i menedzhment innovatsiy, 4(1),179-184.
- 21. Do 2024 roku uriad khoche stvoryty infrastrukturu dlia 25 industrialnykh parkiv. (20.07.2021). Ekonomichna Pravda. Retrieved from https://www.epravda.com.ua/news/2021/07/20/676098/
- 22. Liadov, V. (2018). Investytsiynyy podatkovyy kredyt yak instrument stymuliuvannia innovatsiynoi diialnosti. Proceedings from MIIM’ 18: I-st International Intersectoral Conference. December 7, 2018. Tte Support for entrepreneurship and innovation economy in the EU, Latvia and Ukraine law. Collection of science works. (pp. 115-119). Riga, 2018.
- 23. Tochylina, I.V. (2015). Formuvannia v Ukraini normatyvno-pravovoho zabezpechennia derzhavnoi polityky pilhovoho opodatkuvannia innovatsiynoi diialnosti. Efektyv- na ekonomika, (7). Retrieved from http://nbuv.gov.ua/UJRN/efek_2015_7_22.
- 24. Pylypenko, H.M., & Chornobaiev, V.V. (2005). Mekhfnizm initsiiuvannia innovatsiynoho rozvytku v Ukraini. Ekonomichnyy visnyk Nationalnoho hirnychoho universytetu, 1(9), 6-12.
- 25. Pylypenko, H.M., & Chornobaiev, V.V. (2010). Innovatsiyno-investytsiyna diialnist ta yiyi re- huliuvannia v ekonomitsi Ukrainy. Dnipropetrovsk: Natsionalnyy hirnychyy universytet.
- 26. Pylypenko, H.M., & Pylypenko, Yu.I. (2009). Instytutsionalni innovatsii yak faktor innovatsiynoho rozvytku natsionalnoi ekonomiky. Ekonomichnyy visnyk Nationalnoho hirnychoho universytetu, 2(26), 34-40.
- 27. Pylypenko, H., Lytvynenko, N., & Barna, T. (2019). Socio-cultural context of innovative development. Philosophy and Cosmology. (23), pp. 98-111. DOI:10.29202/phil-cosm/23/9
|
Archive