Olena Kolishchuk


Abstract. The efficiency of tax incentives was investigated for innovation of domestic enterprises in the context of the European experience. The main ways of providing tax incentives specified in the Tax Code of Ukraine (TCU) were reviewed, including tax deduction (discount), after deduction tax assessment, setting reduced tax rates and exemptions. Tax incentives used by the European Union (EU) were analyzed. These incentives should be introduced to enhance the innovative development of Ukraine in terms of the European integration. The necessity to make amendments to the TCU in terms of providing tax incentives to enhance enterprise innovation activity was proven.

Purpose. The goal of the article is to study tax incentives for innovative economic development of Ukraine in the context of the European experience.

Results. Countries of the EU generally stimulate the development of their enterprise innovation activity by reducing taxes and providing tax incentives for companies engaged in innovation activity. Therefore, we consider it appropriate to use this experience in terms of Ukraine.

Originality. The current state of tax incentives used to stimulate innovation activity in Ukraine and in the EU countries was considered.

Conclusion. The choice of the innovation development model necessitates significant changes in the institutional business management environment in Ukraine, creating favorable innovation background for research enhancement. It is possible to compensate for the lack of direct financing by using tax incentives such as the introduction of investment tax credits and withdrawal of funds invested into research and development from the business tax base.

Ключові слова

innovative development; investment tax credit; fiscal policy; tax incentives; tax stimulation; The Tax Code of Ukraine; Ukraine; the European Union.


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