Tax Management In National Innovation System


Russian government has increased its support to businesses, primarily in development of knowledge-intensive technologies and a wider national innovation system. Measures used by the state to support inventions appear unrelated and inconsistent. Desirable, in terms of innovation generation and diffusion, aim can be achieved by reduction in tax liabilities given standards and requirements of the current country-specific tax legislation and wider systems of civil and criminal legislation; with inconsistencies and discrepancies in existing legislation resolved in favour of taxpayer. Such methods of reducing tax burden on business initiatives are considered optimizational, as they are used to solve the task of lower tax rates based on either application, or non-application of specific tax benefits, comparison of various taxation rates to be applied in each instance, comparison and application of possible tax regimes and taxation schemes; etc. Russia cannot be claimed a country with efficient national innovation system which will promote interaction and joint effort of research-oriented enterprises and entrepreneurial initiative. Imposition of innovation tax premium is deemed to be more realistic and effective as compared to reduced profit-tax rates in term of incentives created for innovators. Authors consider innovation tax premium to be an effective means of reducing tax rates, and hence tax-related risks and tax burden. Such measure will require an interrelated complex of the three elements of tax management and will eventually increase the efficiency of national innovation system.

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