Innovative development - the key to the competitiveness of any country in the world market.The country, having quite powerful scientific potential, can directly participate in the creation and accumulation of new knowledge.However, this requires the development of its innovative model, which allows the government to cooperate actively in this field, while upholding national interests and ensuring stable macroeconomic indicators of the national economy.
These conditions as main objectives include the transition of the economy to an innovation vector of development, based on knowledge and modern technologies.In order to solve problems facing the state and foster innovation needed focus on the creation of legal, economic and organizational conditions that would ensure the continued emergence of innovation infrastructure.The problem of innovation and transition to adequate public interest macroeconomic indicators and their measurement, still remains one of the central tasks of development.
In Russia today, a lot of valid legal acts one way or another affect the issue of stimulating the development of scientific and technical sphere, as a factor in the transition to modern macroeconomic performance of the economy.Among them are:
- regulations in the field of taxation, providing certain tax benefits to entities engaged in innovative activities,
- legal acts to stimulate the motivation of workers of science and innovation sphere,
- international legal instruments to which the Russianaimed at stimulating the establishment and practical application of intellectual property.However, most of these legal acts are merely declarative and fragmented and does not provide conditions for the transition of the Russian economy on the innovation track.Macroeconomic indicators and the situation calls for more effective measures to improve these activities.
Referring to the international experience.Abroad, using direct and indirect resources to stimulate innovation policy, the role of the latter increases.These methods are characterized by the following advantages: low costs from the budget as opposed to direct funding, organizations retain their autonomy, covers a wider range of subjects of the innovation process.Among them stands out traditional tax incentives for small businesses based on innovation, and effectively influence national macroeconomic indicators.For example, adopted in 1999 in France, the "Law on Innovation" regulates the system of integrated action in the field of innovation, which involve increasing dynamism of public research centers, enhancing the role of universities in the development of innovative small businesses.In the UK the issue of taxation in the sphere of innovation activity is governed by regulations, which provide a wide range of benefits and preferences to companies introducing the achievements of scientific and technological revolution in its activities.For an explanation of the tax benefits you can apply to the specially designed structure (DBERR).
experience of foreign countries, the analysis of the legal framework in the sphere of innovation and macroeconomic performance of the economy, allow us to state the following:
- legal acts, designed to stimulate innovation, scattered;
- in the country are mainly used methods of direct stimulation of innovation that do not adequately prevailing to date with international standards.
- insufficient attention to the role of small business as a subject of innovation.
To exit from this situation is necessary to focus the work on the following areas:
- to develop a normative legal act, which would be carried nedeklarativny character, it contained the entire complex of tax benefits, establishes the procedure for their submission, as well as a monitoring mechanism;
- expand the range of benefits provided by the subjects of the innovation process, particularly for newly established innovative enterprises;
- establish training (retraining) of specialists to work directly in the innovation sphere.
