| Abstract: |
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. |