Налоговое стимулирование развития высоких технологий: пример Украины

Abstract

Economic growth closely related to abilities of country to develop own high value added industry, that are mainly technology intensive. One of the important and discussible policy tools and measures is tax preferences. The most of empirical studies proves the positive impact of state support, including tax preferences, on R&D activity and economic development as well. So, in the paper we will try to shed light on how Ukrainian high tech enterprises use tax prepference and whether it helps them to developing and grow. Due to lack of long term data on tax preferences here we provide basic view on high tech industries performance with regards to volume of tax preferences. It is conlcuded that Ukranian tax system is not oriented on high technology businesses. But nevertheless tax preferences are an important measure to maintain profitability of such enterprises and keep them alive, while there is no clear evidences that tax prefereces speed up high technology development in Ukraine.