Koroleva L.P.Ogarev Mordovia State University, Saransk, Republic of Mordovia, Russian Federation korol.l@mail.ru
Importance It is very reasonable to analyze the patent market, factors influencing the patent activities so to devise an effective set of tax incentive measures. Objectives The research determines contemporary trends in how intellectual property items contribute to economic development of foreign countries and Russia, compares tax expenditures of States for encouraging their creation and commercialization, and substantiates Russia's transition from taxation sustaining the turnover of intellectual property items and innovation towards the innovative mode. Methods I conducted an economic and statistical analysis of the patent activities and international exchange of intellectual property items throughout the OECD countries and the Russian Federation for 2009–2014 using quantitative and specific indicators of patent applications filed and issued, export/import indicators of licence payments and royalties, coefficients of inventive activities and use. I used techniques of vertical and horizontal analysis of time series, graphical presentation of results. Results Post-crisis developed economies demonstrate a stable trend in intensified investment in innovation, which is embodied in growth in patent activities and investment in intellectual property. The research identifies an absolutely different approach of Russia to building the mechanism for finance of R&D expenses as compared with most of foreign countries. The approach mainly implies the dominance of direct finance over indirect tax expenses. Conclusions and Relevance Russia's transition from sustaining taxation toward its encouraging form is a necessary condition for increasing patent activities and investment in intellectual capital, and ultimately new industrial economy bringing high technologies and innovation.
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