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Електронний архів Житомирського державного технологічного університету

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Title ????????????? ?????????? ?????? ?? ?????? ?? ??????????? ??????? ???????????? ????????? ? ???????
Investment tax credit as an incentive of increasing innovative products in Ukraine
 
Creator ????????, ?.?.
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Marchenko, O.I.
Melnychuk, ?.S.
 
Subject ????????? ????????????
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tax stimulation
tax breaks
innovation activities
innovation products
investment tax credit
investment tax credit rate
 
Description ?????????? ?????????? ?????? ???????????? ?????????????? ??????????? ??????? ?? ??????? ?? ??????????? ???????????? ??????????. ???????????? ??????????? ??????? ?????????????? ??????????? ??????? ??????????? ????????????? ?? ?????????? ????? ????????????? ???????, ? ???? ?? ????? ???????? ??????????? ????? ????????? ? ??????????????? ?????????. ????????????? ??????????????? ??????????? ?????: ? ?????? ??? ????????????? ???????? ????????????? ?????????? ??????, ? ???????? ???? ? ??????????; ???????? ?????? ?????? ??????????? ?????????????? ??????????? ???????.
Foreign experience of the investment tax credit usage as an incentive of innovation activity has been studied in the article.
The expediency of lending investment tax credits to domestic enterprises on the fourth stage of the innovation process has been grounded, that is on the stage of new products development and the innovations commercialization. The article suggests to use the combined scheme to apply volumetric investment tax credit in the first year as well as to apply incremental investment tax credit in the next years; the rate of incremental investment tax credit has been clarified.
 
Date 2016-04-20T09:12:51Z
2016-04-20T09:12:51Z
2013
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2972
 
Language uk
 
Relation ?????? ????. ?????: ?????????? ?????;1(63)
 
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