Financial support of modern technological transformations
Анотація
The main directions of financial support of modern technological transformations on the basis of systematization of the basic sources of financing of researches and developments are investigated. It is substantiated that modern technological transformations require the accumulation of a significant amount of resources, and therefore all the main tools of fiscal regulation should be used. The main arguments for resuming the practice of preferential taxation are considered. The world experience of using fiscal instruments and significant directions of their distribution in the national economy are generalized. The importance of intensifying the state’s participation in supporting and stimulating the innovative activity of economic entities as the main carriers of demand and high-tech products was emphasized. The list of contradictions in the application of fiscal instruments is outlined and the importance of their leveling for the further socio-economic development of the country is emphasized. It is determined that the financing of technological transformations is insufficient to ensure significant changes and restore the country's industrial potential. A number of ways to improve the financial support of technological changes are proposed.
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