Abstract

In article the basic norms of the legislation of Ukraine which concern mechanisms of the preferential taxation and support of subjects of innovative activity, and technological parks in particular are investigated. Recommendations on perfection of tax legislation and also the list of privileges for stimulation of subjects of innovative activity are offered.

Keywords: innovative activity, tax incentives, technological parks, tax stimulation

Cite as: Pasko T. & Chernjavska, L. (2010). The analysis of the tax legislation, concerning stimulation of subjects of innovative activity. Marketing and Management of Innovations, 1, 122-126. https://doi.org/10.21272/mmi.2010.1-15

This work is licensed under a Creative Commons Attribution 4.0 International License

References

1. Amosha O.I. Aktivizaciya innovaciynoyi diyalnosti: organizaciyno-pravove ta socialno- ekonomichne zabezpechennya / Amosha O.I., Antonyuk V.P., Zemlyakin A.I., NAN Ukrayini; Institut ekonomiki promislovosti. – Doneck, 2007. – 328s.
2. Pro innovaciynu diyalnist : Zakon Ukrayini vid 4.07.2002r no 40-IV // Uryadoviy kur’ier. – 2002, 7 serpnya, iz zminami ta dopovnennyami.
3. Pro opodatkuvannya pributku pidpriiemstv: Zakon Ukrayini vid 28.12.1994 r. no 334/94 // Vidomosti Verhovnoyi Radi. – 1995, no 4, St. 28, iz zminami ta dopovnennyami.
4. Pro specialniy rezhim innovaciynoyi diyalnosti tehnologichnih parkiv: Zakon Ukrayini vid 16.07.1999 r. no 991-XI // Vidomosti Verhovnoyi Radi. – 1999. – no 40. -St. 363, iz zminami ta dopovnennyami.
5. Poryadok zarahuvannya sum podatku na pributok pidpriiemstv na specialni rahunki tehnologichnogo parku, yogo uchasnikiv ta spilnih pidpriiemstv, vikoristannya zaznachenih koshtiv i zdiysnennya kontrolyu za yih vitrachannyam>>, zatverdzheniy postanovoyu KMU vid 23.11.06 r. no 1643 // Oficiyniy visnik Ukrayini. – 2006. – no 47, St. 70.