Результаты налоговой и финансовой поддержки российских компаний: проверка на дополнительность

Журнал Новой экономической ассоциации. 2017. № 2. С. 59–93.

Simachev Y. V., Kuzyk M., Зудин Н. Н.

In the following study a microeconomic assessment of the implementation results of tax and financial policies aimed at stimulating firms’ innovation   tivity is carried out. The approach used is based on the provisions of the additionality concept. The authors systematized and summarized the results of more than thirty empirical studies examining the additionality effects of tax and financial incentives for innovation. Obtained results suggest that financial support more often leads to significant positive results, mainly to the growth of company’s investment in new equipment, the increase in the production volume of innovative products and the acceleration of projects' implementation. However, the use of tax instruments is much less likely to crowd out private investment. Generally, public support rather poorly stimulates the development of the science-business cooperation.

Keywords: финансовая поддержка, налоговые льготы, оценка государственной политики, концепция дополнительности, инновационное поведение фирм, стимулирование инновационной деятельности