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Volodymyr Dahl East Ukrainian National University

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Articles № 25 (II) / 2013 [33]
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Main » Articles » Articles » Articles № 25 (II) / 2013

Biryukov O.V. INNOVATIVE AND INNOVATIVE-ACTIVE ENTERPRISES: COMMON AND DIFFERING FEATURES

Biryukov O. V.

 

INNOVATIVE AND INNOVATIVE-ACTIVE ENTERPRISES: COMMON AND DIFFERING FEATURES

 

Introduction: In some publications devoted to research of innovative activity in Ukraine there is inconsistency of interpretation of key concepts, which influences the degree of understanding and value of the received results. Purpose: Search for common and differing features in definitions of concepts «innovative enterprise» and «innovative-active enterprise» from the position of current legislation of Ukraine; consideration of advantages which innovative enterprises have as compared to other subjects of economic activity. Methods: Logic and comparative analysis. Results: Differences in interpretation of concepts «innovative enterprise» and «innovative-active enterprise» have been determined; absence of a legal mechanism for receiving the status of ‘innovative’ has been demonstrated; forms of state support and favourable tax treatment for enterprises realizing innovative and investment projects which have state registration have been given. Conclusions: Legislation of Ukraine in the field of innovative activity is characterized by fragmentarity, inconsistency of terminology, and as a result, from the practical point of view, by non-fulfillment of the majority of operating norms.

Keywords: legislation, innovative enterprise, innovative active enterprise, innovative project, investment project, state support, privileges.

 

References

1.   The Global Innovation Index. Stronger Innovation Linkages for global Growth. Available at: www.wipo.int/freepublications/en/economics/gii/gii_2012.pdf

2.   Pro Kontseptsiiu naukovo-tekhnolohichnoho ta innovatsiinoho rozvytku Ukrainy: postanova Verkhovnoi Rady Ukrainy, 1999 r. [About Conception scientifically technological and innovative development of Ukraine: decision of Verkhovna Rada of Ukraine]. Available at : http://zakon1.rada.gov.ua/laws/show/916-14

3.   Pro priorytetni napriamy innovatsiinoi diialnosti v Ukraini: Zakon Ukrainy № 3715-VI vid 08.09.2011 r. [About priority directions of innovative activity in Ukraine: Law of Ukraine No 3715-VI dated 08.09.2011]. Available at : http://zakon1.rada.gov.ua/laws/show/3715-17

4.   Levytska S.O., Levytska O.O. Innovatsiina diialnist pidpryiemstv Ukrainy: otsinka, problemy, perspektyvy innovatsiinoho rozvytku [Innovative activity of enterprises of Ukraine: estimation, problems, prospects of innovative development]. Available at : http://wydawnictwo.wsei.lublin.pl/files/029-050%2520Swietlana%2520O.%2520Lewyc%2560ka,%2520Innovacijna.pdf

5.   Lohvynenko Ye.I., Kuzmenko O.M., Pletnov M.V. Vyznachennia kharakterystyk dlia opysu diialnosti innovatsiino-aktyvnykh pidpryiemstv [Determination of descriptions for description of activity innovative active enterprises]. Available at : http://dspace.snu.edu.ua:8080/jspui/bitstream/123456789/1360/1/Logvinenko.pdf

6.   Kolodiazhna I.V. Rol maloho innovatsiinoho pidpryiemnytstva v umovakh podolannia ekonomichnoi kryzy [A role of small innovative enterprise is in the conditions of overcoming of economic crisis]. Available at : www.nbuv.gov.ua/portal/Soc_Gum/Tpaeiv/2009/37.pdf

7.   Vynnychenko V.V., Zavhorodnia V.M. Vyznachennia subiektiv maloho i serednoho pidpryiemnytstva za zakonodavstvom Ukrainy [Determination of small and middle business entities is on the legislation of Ukraine]. Available at : http://www.bulletin.uabs.edu.ua/store/jur/2012/8a4ab128e673ec7b47aba3608950ec79.pdf

8.   Kostenko O.O. Shchodo vyznachennia subiektiv maloho pidpryiemnytstva [In relation to determination of sub''ektiv of small enterprise]. Available at : http://www.lex-line.com.ua/?go=full_article&id=84

9.   Pasko T.O., Cherniavska L.V. Analiz podatkovoho zakonodavstva shchodo stymuliuvannia subiektiv innovatsiinoi diialnosti [An analysis of tax legislation is in relation to stimulation of subjects of innovative activity]. Available at : http://mmi.fem.sumdu.edu.ua/sites/default/files/mmi2010_1_122_126.pdf.

10. Khandiuk I.M. Rol pilhovoho opodatkuvannia u stymuliuvanni innovatsiinykh protsesiv v Ukraini [A role of favourable tax treatment is in stimulation of innovative processes in Ukraine]. Available at : http://ena.lp.edu.ua:8080/bitstream/ntb/1656/1/53.pdf

11. Zamaslo O.T. Podatkove stymuliuvannia innovatsiinoho rozvytku pidpryiemstv Ukrainy [Tax stimulation of innovative development of enterprises of Ukraine]. Available at : http://asta.edu.ua/new/ZNP%20%20NUDPSU%20finish/pdf/09zoteou.pdf

12. Shulichenko N.V. Rol pilhovoho opodatkuvannia u stymuliuvanni innovatsiinykh protsesiv v Ukraini [A role of favourable tax treatment is in stimulation of innovative processes in Ukraine]. Available at : http://vlp.com.ua/node/5774

13.  Zakon Ukrainy «Pro innovatsiinu diialnist» № 40-IV vid 04.07.2002 [A law of Ukraine is «On innovative activity» No 40-IV dated 04.07.2002]. Available at : http://zakon4.rada.gov.ua/laws/show

14.  Bielikov O. Investuvannia v innovatsiinu diialnist. Problemy ta shliakhy yikh vyrishennia [Investing is in innovative activity. Problems and ways of their decision]. Available at : http://www.justinian.com.ua/article.php?id=3025

15.  Hospodarskyi kodeks Ukrainy vid 16.01.2003 r. № 436-IV [Economic code of Ukraine No 436-IV dated 16.01.2003]. Available at : http://zakon2.rada.gov.ua/laws/show/436-15

16.  Zakon Ukrainy «Pro investytsiinu diialnist» vid 18.09.1991 №1560-XII [A law of Ukraine is «On investment activity» No 1560-XII dated 18.09.1991]. Available at : http://zakon1.rada.gov.ua/laws/show/1560-12

17.  Podatkovyi kodeks Ukrainy vid 02.12.2010 № 2755-VI [Internal revenue code of Ukraine No 2755-VI dated 02.12.2010]. Available at : http://zakon1.rada.gov.ua/laws/show/2755-17

18.  Rukovodstvo Oslo. Rekomendatsii po sboru i analizu dannykh po innovatsiyam [Oslo Manual. Recommendations for collection and analysis of data on innovations]. Available at : http://www.uis.unesco.org/Library/Documents/OECDOsloManual05_rus.pdf

19.  Metodolohichni polozhennia zi statystyky innovatsiinoi diialnosti [Methodological principles of statistical innovation activities]. Available at : http://www.ukrstat.gov.ua/metod_polog/metod_doc/2013/03/metod.zip

 

Information about the authors:

 

Biryukov O. V.Candidate of engineerings sciences, associate professor of Project Management and Applied Statistics Department, Volodymyr Dahl East Ukrainian National University, Luhansk, Ukraine.

 

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Category: Articles № 25 (II) / 2013 | Added by: EME (20.02.2014) | Author: EME
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