Ushakova S.E.Russian Scientific Research Institute of Economics, Politics and Law in Science and Technology (RIEPP), Moscow, Russian Federation SvetlanaUsh804@yandex.ru
Importance The article considers the problem of an effective fiscal system to foster innovations in Russia on the basis of application of the European countries' experience. Objectives The paper makes a comparative analysis of an innovation activity of the Russian enterprises and enterprises of the countries, which are in the list of the Organization for Economic Cooperation and Development. The article provides data on the structure of financing research and development according to the patent activity level of enterprises in Russia and abroad. Methods A comparative analysis leads to the conclusion that in order to create an enabling legal and economic environment aimed at enhancing an innovative activity of the national enterprises, it is necessary to improve legislation in the field of patenting and patent protection, as well as to introduce additional measures for fiscal stimulus of an innovation activity. I discuss the international experience of tax incentives for innovation and patent activities of enterprises, and also engaging in economic turnover of the results of intellectual activity as a case study of the mechanism of the "Patent box" preferential tax treatment. The essence of this tax regime is to levy a tax on only a fraction of revenue derived by an enterprise from the use of qualified intellectual property assets. Results The paper considers the feasibility of using of the indicated preferential tax treatment for the national enterprises to foster their innovative activity. I conclude that the European countries' experience for introducing the "Patent box" preferential tax treatment may be useful for the Russian economic recovery. However, while using this preferential tax treatment, it is necessary to take into account the existing economic and legal environment for functioning of the Russian enterprises. It is necessary to adapt the considered tax regime, or some of its elements. Conclusions and Relevance Introduction of the "Patent box" preferential tax treatment may require a restructuring of the entire system of corporate taxation of an enterprise, or any of its part in order to avoid a significant decline in tax revenues to the country's State budget.
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