????????????? ?????????? ?????? ?? ?????? ?? ??????????? ??????? ???????????? ????????? ? ???????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
????????????? ?????????? ?????? ?? ?????? ?? ??????????? ??????? ???????????? ????????? ? ???????
Investment tax credit as an incentive of increasing innovative products in Ukraine |
|
| Creator |
????????, ?.?.
?????????, ?.?. Marchenko, O.I. Melnychuk, ?.S. |
|
| Subject |
????????? ????????????
????????? ?????? ??????????? ?????????? ??????????? ????????? ????????????? ?????????? ?????? ?????? ?????????????? ??????????? ??????? tax stimulation tax breaks innovation activities innovation products investment tax credit investment tax credit rate |
|
| Description |
?????????? ?????????? ?????? ???????????? ?????????????? ??????????? ??????? ?? ??????? ?? ??????????? ???????????? ??????????. ???????????? ??????????? ??????? ?????????????? ??????????? ??????? ??????????? ????????????? ?? ?????????? ????? ????????????? ???????, ? ???? ?? ????? ???????? ??????????? ????? ????????? ? ??????????????? ?????????. ????????????? ??????????????? ??????????? ?????: ? ?????? ??? ????????????? ???????? ????????????? ?????????? ??????, ? ???????? ???? ? ??????????; ???????? ?????? ?????? ??????????? ?????????????? ??????????? ???????.
Foreign experience of the investment tax credit usage as an incentive of innovation activity has been studied in the article. The expediency of lending investment tax credits to domestic enterprises on the fourth stage of the innovation process has been grounded, that is on the stage of new products development and the innovations commercialization. The article suggests to use the combined scheme to apply volumetric investment tax credit in the first year as well as to apply incremental investment tax credit in the next years; the rate of incremental investment tax credit has been clarified. |
|
| Date |
2016-04-20T09:12:51Z
2016-04-20T09:12:51Z 2013 |
|
| Type |
Article
|
|
| Identifier |
http://eztuir.ztu.edu.ua/123456789/2972
|
|
| Language |
uk
|
|
| Relation |
?????? ????. ?????: ?????????? ?????;1(63)
|
|
| Publisher |
????
|
|