Taxation of R&D: Review of Practices
Science, Technology and Innovation. WP BRP. Высшая школа экономики , 2014. No. WP BRP 28/STI/2014.
In recent years R&D tax incentives have been characterized by increasing scale and spread on innovation activity. Approaches to integrated R&D tax incentives into "recipes" for long-term growth and competitiveness were developed and tested in many countries. For exam-ple, only 12 OECD members employed R&D tax incentives in 1995, but 27 members do so in 2013 (as well as Brazil, China, India, Russia and other countries). And their share of total government expenditure on R&D (direct and tax) by OECD member countries reached at least a third. These trends have accompanied the development and testing of approaches to estimate the costs of tax support for R&D (including tax expenditures) and its effects and to ensure that they are internationally compatible. As for Russia, there are no officially accepted estimates of the scale and effectiveness of R&D and innovation tax support yet, though efforts to calculate them have been under way since 2010. This paper includes the current state of empirical research of tax support for R&D and in-novation in the Russian Federation, as well as a survey of the demand for its tools from research institutes, universities performing R&D, and manufacturing enterprises, which was conducted in 2012-2013. The results obtained demonstrate the power of empirical analysis and optimization of R&D and innovation tax incentives in the Russian Federation, against the background of the field's best practices and current trends.
, STI Policy Review 2012 Vol. 3 No. 1 P. 117-138
Governments around the world place great hopes in innovation in their search for new sources of growth and for responses to grand challenges, such as climate change, new or re-emerging infectious diseases, accelerating urbanisation, ageing, food security, and availability of clean water. However they must devise their relevant support policies -- including through sponsored research ...
Added: December 24, 2012
, , et al., Journal of the Knowledge Economy 2019 Vol. 10 P. 1384-1403
This study determines the factors that exert important influences on the success of collaborative research and development (R&D) projects. The study uses data from a cross-European sample of collaborative R&D projects under EU Framework Programs, supported with relevant qualitative evidence from a series of case studies, and focuses on three levels of possible factors: market, ...
Added: September 25, 2016
, Форсайт 2012 Т. 6 № 4 С. 20-31
In light of globalisation of knowledge generation, Science and Technology have opened up previously distinct borderlines now favoring overlapping if not merged fields. Hence innovation becomes more complex by bundling different technological solutions in new products, processes, services and business models, which stem from different scientific and technological roots. Thus spillovers are an essential precondition ...
Added: December 16, 2012
Производительность труда в несырьевых секторах российской экономики: факторы роста на уровне компаний
, , et al., Вопросы экономики 2021 № 3 С. 31-67
The article presents an analysis of the” deep " factors of labor productivity in the companies of the basic non-resource sectors of the Russian economy. At the company level, the role of innovation and investment activity, human capital development, competitive environment and state support in the company's behavior in the markets and increasing productivity is ...
Added: December 10, 2020
, , , Управление экономическими системами: электронный научный журнал 2012 № 7(43)
Innovation activities of the enterprises are valuable not only for the State, but also for the enterprises themselves. There is no method of evaluation of innovation projects prospects as well as its influence on the company performance developed by now, no factors promoting an enterprise innovative potential development are identified. In this respect, when substantiating ...
Added: December 4, 2012
, , , Foresight and STI Governance 2014 Vol. 8 No. 3 P. 18-41
Tax incentives have proven to be an efficient tool of state support for science, technology and innovation, and are used by many countries on their way towards sustainable development and enhancing global competitiveness. Fiscal stimuli are increasingly combined in a more flexible manner, thus contributing to attaining wider spectrum of objectives; means of international comparison ...
Added: October 9, 2014
, , Scientometrics 2019 Vol. 118 No. 3 P. 823-847
Researchers focus on understanding the nature of ecosystems and societies as well as explaining how paradigms change. These efforts are presented and disseminated through scholarly work in scientific literature. The pool of knowledge generated through databases allows one to track how our understanding changes and how paradigms shift through time. The present study is concerned ...
Added: September 5, 2019
, , et al., Technological Forecasting and Social Change 2020 Vol. 161 No. article 120253 P. 1-10
Strategy, structure and rivalry across an industry has an impact upon innovation outcomes at the industry level. However, when patterns of rivalry are altered through the presence of strategic networks (sets of firms that cooperate closely on the basis of their web of strategic alliances) it is not clear what impact this has upon product ...
Added: November 26, 2020
Актуальные тенденции налогового стимулирования научной и инновационной деятельности: обзор практики стран-членов ОЭСР
, Лизинг. Технологии бизнеса 2015 № 10 С. 32-46
Показано, что в настоящее время наиболее распространено использование налоговых вычетов и кредита, а также ускоренной амортизации основных фондов для стимулирования научной и инновационной деятельности организаций. Среди ключевых тенденций налогового стимулирования этих учреждений выявлены более высокая интенсивность финансирования компаний и упрощение конструкции механизмов налогового стимулирования, широкое распространение расчета налоговых льгот на валовой основе, введение налоговых льгот ...
Added: October 1, 2015
, , Российский журнал менеджмента 2012 Т. 10 № 4 С. 3-30
В статье исследуются инновационная активность предприятий и определяющие ее внутрифирменные характеристики и внешние условия деловой среды в странах с переходной экономикой. Особое внимание уделено проявлению административных барьеров и сопутствующей им коррупционной нагрузки в случае инновационного бизнеса. Эмпирический анализ проведен на базе данных проекта Business Environment and Enterprise Performance Survey (BEEPS) Всемирного банка и Европейского банка ...
Added: December 25, 2012
, Innovations as Public Goods Provision with Negative Externalities: Role of Parliamentarism / Издательский дом НИУ ВШЭ. Series PS "Political Science". 2012. No. 06/PS/2012.
Technological innovations are inherently problematic (risky, uncertain, possess public goods properties (enhances free-riding since it is easy to steal), but once they succeed, they create negative externalities for incumbents in the form of economic resources redistribution. Economic resources are convertible into political power. Therefore, economic redistribution might eventually result in political power redistribution. Those who ...
Added: February 18, 2013
Entry into Export Markets as an Incentive to Innovate. Evidence from the Russian Manufacturing Industry Survey
, , , Entry into Export Markets as an Incentive to Innovate. Evidence from the Russian Manufacturing Industry Survey / Высшая школа экономики. Series EC "Economics". 2011. No. 11.
This paper examines how export and export destination stimulates innovation by Russian manufacturing firms. The discussion is guided by the theoretical models for heterogeneous firms engaged in international trade which predict that, because more productive firms generate higher profit gains, they are able to afford high entry costs, and trade liberalization encourages the use of ...
Added: August 29, 2012
Роль организационного человеческого капитала в повышении уровня инновационной активности российских предприятий
, Управление экономическими системами: электронный научный журнал 2015 № 11 С. 19-27
The paper is devoted to the influence of the organizational human capital of Russian enterprises on innovative activity of these enterprises and also to the problems and prospective of development of the organizationalhuman capital. Using the data of the own sociological survey, the author calculated econometric equations estimating degree and significance of the influence of ...
Added: March 6, 2016
, Креативная экономика 2007 № 1(1) С. 3-10
Хорошо известно, что не Генри Форд собрал самый первый автомобиль. Точно также, не Стивен Джобс придумал первый персональный компьютер, не Билл Гейтс создал первую операционную систему и не Сергей Брин и Ларри Пэйдж были авторами первой поисковой системы в Интернете. Но каждый из них совместил в себе два очень важных качества, которые позволили им добиться ...
Added: January 4, 2013
, , Nature 2013 Vol. 501 P. 313-314
Many of us believe that science is indispensable for generating innovation, and that innovation is a basis for manufacturing, which, in turn, is a must for the economy. But is the road that straight? In truth, it takes decades to recognize the fruits of scientific discovery and economic activity. Leonid Gokhberg and Dirk Meissner compare ...
Added: September 24, 2013
XVII Международная телекоммуникационная конференция молодых учёных и студентов "Молодежь и наука". Тезисы докладов. В 3-х частях
М.: НИЯУ МИФИ, 2014
The collection contains theses included in the program XVII Moscow International Telecommunication Conference of Young Scientists and Students " Youth and Science " conducted on the Internet in October-December 2013 on the site of MEPHI http://mn.mephi.ru/. Conference topics cover a wide range of problems: nuclear physics and energy; automatics and electronics, micro-and nanoelectronics in nuclear instrumentation ...
Added: February 22, 2014
, , Экономика и управление в машиностроении 2016 Т. 43 № 1 С. 25-31
The article examines and analyzes the motivational mechanism of innovation processes and innovation. Examines and analyzes the personal motives for innovation, the motives of large manufacturers to implement innovations, social and economic foundations of innovation. The analysis of individual motives for innovation. Considered and analyzed the social and economic foundations of innovation. The question of ...
Added: May 25, 2016
Understanding cross border innovation activities: The linkages between innovation modes, product architecture and firm boundaries
, , et al., Journal of Business Research 2020 P. 1-8
The mirroring hypothesis highlights the correspondence of design characteristics across different architectural levels and in this paper, we consider how mirroring may impact the distribution of national and international innovation activities of firms. We identify incremental and modular innovations (as product architecture reinforcing innovations) along with architectural and radical innovations (as innovations that overturn the ...
Added: February 27, 2020
, , et al., М.: НИУ ВШЭ, 2016
В настоящем сборнике отражены результаты статистических обследований, характеризующих инновационные процессы в экономике страны. В динамике представлены сводные показатели, определяющие уровень развития технологических и нетехно-логических инноваций, разработанные в соответствии с современными международными стандартами ОЭСР и Евростата. В публи-кации приводятся статистические данные, отражающие инновационную активность организаций промышленного производства и ряда отраслей сферы услуг. Подробно рассмотрены ресурсное обеспечение ...
Added: March 1, 2016
, , , Экономическая политика 2021 Т. 16 № 4 С. 104-143
The study discusses the relationship between competition and innovation in low-tech and high-tech industries in transition economies. The analysis is based on the World Bank’s Business Environment and Enterprise Performance Survey (BEEPS) =for manufacturing industries in 32 countries and includes 8,686 observations. We find an inverted U-shaped relationship between competition and R&D expenditure =for low-technology industries, and a ...
Added: September 8, 2021
К дискуссии об инновационной политике и коррупции как инструментах расширения возможностей на микроуровне
, , , Финансы и бизнес 2014 № 4 С. 4-8
The first part of the article contains a thorough review of the existing literature on possible links between innovative development of national economy and corruption. The second part of the article is a research on such links in Russia. Having analyzed the existing regional data, we have tested several hypothesis, among them: (1) higher economic ...
Added: November 13, 2014
, , Economy of Region 2021 Vol. 17 No. 1 P. 223-234
Universities play a crucial role in local economies, providing educational services and participating in research and development. This is particularly important for Russia where regions are highly differentiated in terms of both socio-economic development and technological progress and innovations. However, many regional universities in Russia have traditionally focused primarily on teaching, with less emphasis on ...
Added: October 1, 2020
, Лизинг. Технологии бизнеса 2013 № 8 С. 25-33
In this article the author dwells on the major categories of competition theory. Shows that the modern market economy - is a daunting, multi-level system, which includes a large number of different structures (industrial, institutional, commercial, financial, marketing, information, etc.), which are constantly interacting in the national and international regulatory and legal framework. Recently, the ...
Added: November 20, 2013
, , МИР (Модернизация. Инновации. Развитие) 2012 Т. 12 № 4 С. 54-61
In this paper as the main feature of innovation in the financial health of a company analyst view the shift to two circuits of key interests of owners of capital (financial stakeholders). Justified by differences key financial systems within the contour ownership interest and the lender three projections: liquidity, the current economic efficiency and growth. ...
Added: March 8, 2013