Проблемы статистического учета и анализа инновационной деятельности
This article contains a comparative analysis of Russian and European systems of statistical data, which identifies common problems and suggests methods for improving Russia’s system of statistical records. The paper delves into three common problems in Russia. The first is that research and development (R&D) costs are allocated as part of the innovation process, while the second is that the cost of innovation is not listed separately in the financial records (reducing their accuracy and also requiring statistical surveys). The third is that different industries use their own classifications and parameters. The document says that Russia now has problems using European statistical methods, data on the association of public and private investments, and calculating the level of R&D spending by European Union (EU) methods. With respect to tax calculation, the study finds that since the EU calculation is based on the proportion of costs and amount of value added tax (VAT), the revenue rate will tend to be overstated for countries - like Russia - which base a significant proportion of their income on raw materials. In consequence, the review has outlined a number of revenue proposals, such as making tax incentives for private enterprise a proportion of the cost of innovation. It has also suggested that the Russian government and business sectors separately determine revenue costs, while also disregarding industries that do not employ an acceptable number of researchers by scientific sector or branches of production. In conclusion, the blueprint says the Russian system’s principal drawback is its insufficient application of teaching materials based on the practical experience of the EU countries. The general assumption is that innovative development would be impossible without the application of a reliable system for collecting statistics on innovative activities.