The analysis of the tax legislation, concerning stimulation of subjects of innovative activity

Authors:
T.A. Pasko, L.V. Chernjavska
Pages:
122 - 126
Language:
Ukrainian
Cite as:


Annotation

In article the basic norms of the legislation of Ukraine which concern mechanisms of the preferential taxation and support of subjects of innovative activity, and technological parks in particular are investigated. Recommendations on perfection of tax legislation and also the list of privileges for stimulation of subjects of innovative activity are offered.


Keywords
innovative activity, tax incentives, technological parks, tax stimulation


Links
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  4. Pro specialniy rezhim innovaciynoyi diyalnosti tehnologichnih parkiv: Zakon Ukrayini vid 16.07.1999 r. no 991-XI // Vidomosti Verhovnoyi Radi. - 1999. - no 40. -St. 363, iz zminami ta dopovnennyami.
  5. Poryadok zarahuvannya sum podatku na pributok pidpriiemstv na specialni rahunki tehnologichnogo parku, yogo uchasnikiv ta spilnih pidpriiemstv, vikoristannya zaznachenih koshtiv i zdiysnennya kontrolyu za yih vitrachannyam>>, zatverdzheniy postanovoyu KMU vid 23.11.06 r. no 1643 // Oficiyniy visnik Ukrayini. - 2006. - no 47, St. 70.