DIGITALIZATION AND TAX INCENTIVES FOR COOPERATION BETWEEN HIGHER EDUCATION INSTITUTIONS AND BUSINESS IN UKRAINE: THE CASE OF SCIENCE PARKS

Анотація

The article is devoted to the study of the role of digitalization and tax incentives in the development of cooperation between higher education institutions and business in Ukraine. Particular attention is paid to the role of science parks as an important element of this interaction. The main mechanisms of tax incentives and digital tools that promote the development of innovation ecosystems and ensure effective cooperation between academia and business are analyzed. It is noted that digital technologies are an important tool for effective management of research projects, improving communication between scientific institutions and enterprises, and accelerating innovation processes. Tax benefits and investment incentives provided to companies engaged in research and development activities within science parks are discussed. Tax incentives create favorable conditions for attracting investment in the science and technology sector, which is important for the development of startups and innovative companies. The main advantages and challenges faced by science parks in Ukraine are identified, and recommendations for improving the digitalization policy and tax incentives in this area are proposed in the article.

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