Directions for the implementation of regulatory means for the application of tax benefits in the general system of regulatory regulation of technology support means

Abstract

This paper substantiates the expediency of conducting scientific research into the formation of the concept of tax benefits within the framework of technology transfer, which would meet the strategic interests of the state and business needs. The study is aimed at finding the optimal level of tax benefits within the existing means of state support for the introduction of new technologies. It is proved that the effectiveness of preferential taxation depends on the area of implementation, the level of the economy, the sustainability and immutability of tax legislation. Normative means of formation of a system of preferential taxation of innovation activity and technology transfer within the legal system are proposed, namely: 1) a candidate for tax benefits from the state must undergo a special permitting procedure for confirming its legal status; 2) the system of tax benefits for participants in innovative relations and technology transfer should include two options for tax systems. On the one hand, there should be a system of tax benefits based on a preferential rate of income tax, value added tax, and an increased level of depreciation. On the other hand, a special type of simplified taxation system should be implemented, which should contain special (preferential) rates for paying a single tax; 3) the types of activities that can be carried out by business entities wishing to receive tax benefits should be limited by law. Such activities should include only those that carry out activities in the field of social production of goods. The results of the study take into account the world experience of using similar means of support and can be used in the formation of regulatory means for regulating these relations.