Regional Formation 2012,1 - KlaipÄdos universitetas

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Janis Paiders, Juris Paiders QUANTITATIVE MEASUREMENT OF CROSS-BORDER INTERACTIONS (EXAMPLE OF AFRICA) 3. PAR ir jos kaimyninės valstybės ateityje turėtų tapti didesnės ekonominės integracijos Afrikoje pavyzdžiu. Tyrimo rezultatai gali būti panaudoti taikant kiekybinius rodiklius ir kiekybinius tyrimo metodus, apibrėžiant regionus, kur didžiausias integravimosi potencialas, ir pažymint tas valstybių sienas, kurios tapo skiriamąja riba, stabdančia regioninį bendradarbiavimą ir vystymąsi. PAGRINDINIAI ŽODŽIAI: erdvinė autokoreliacija, Afrikos regionai, kaimynystės efektas. JEL klasifikacija: C020, F150, Y910 82
ISSN 2029-9370. Regional Formation and Development Studies, No. 1 (6) STIMULATION OF INNOVATIVE-INVESTMENT PROCESS: WORLD EXPERIENCE Liudmila Parfenova 1 , Andrei Pugachev 2 , Vytautas Juščius 3 The Yaroslavl Demidov State University (Russia), Klaipėda University (Lithuania) Abstract In the article results of the comparative analysis of world experience of stimulation of innovative-investment process through the formation of a favorable tax climate are generalized. Development of tax stimulation of innovation activity is considered as a crucial factor in building a new model of economic growth. It is concluded that within the subject principle there are three elements of the stimulation instrument: amortization privileges, preferences concerning the profits tax, indirect measures of tax stimulation. Conclusions on potential use of foreign tax instruments of stimulation of innovation activity in the Russian conditions are presented. KEY WORDS: tax stimulation, innovation activity, tax credits, investment tax credit, tax research credit, amortization, profit tax of the organizations, R&D, modernization. JEL codes: H250, O110. Introduction In different regions and countries stimulation of innovative-investment process depend on strategic aims and existing economic policy. In some countries direct support of the innovation enterprises prevails, in others – support in the preference system, in the third complex of support of innovations is balanced between direct and indirect measures. However tax stimulation is to some extent used in all countries with the developed innovative sphere. Forming of a favorable tax climate becomes one of prime problems of the Russian economy within the task of a transition to the new model of economic growth based on innovations, the private initiative, a qualitative financial infrastructure (Budget Message of the President of the Russian Federation on fiscal policy in 2012–2014). The urgency receives introduction and development of tax stimulation instruments of innovation activity which become the integral vector in space of the state financial mechanisms of stimulation of innovative-investment process. Ample opportunities of use, outstanding performance and simplicity of the organization and application of tax stimulation cause its appeal to business and the state that practice of application of tax stimulation in the developed economy confirms. The favorable tax climate doesn’t mean 1 Parfenova Liudmila – the Yaroslavl Demidov State University, Economic Faculty, Prof. habil. dr., scientific interest: International finances, European integration. E-mail: decan@econom.uniyar.ac.ru Tel.: +4852 728256 2 Pugachev Andrei – the Yaroslavl Demidov State University, Economic Faculty, Doctoral student, scientific interest: Finances, Tax systems, Investment policy. E-mail: andrxim@yandex.ru Tel.: +4852 728256 3 Juščius Vytautas – Klaipėda University, Social Sciences Faculty, Prof. dr., scientific interest: Globalization, Business social responsibility. E-mail: ek.smf@ku.lt Tel.: +370 46 398 677 83
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KLAIPĖDA UNIVERSITY SOCIAL SCIENCE
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PREFACE This journal seeks to invit
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Eduardas Spiriajevas Hindrances and
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ISSN 2029-9370. Regional Formation
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REQUIREMENTS FOR ARTICLE Articles p
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