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.
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