Evaluation of compliance costs interrelation with a level of innovative economic development

International Scientific Conference "Digital Transformation on Manufacturing, Infrastructure and Service"

Ivanova, Marina^1 ; Garmasar, Olga^2 ; Yakovleva, Tatiana^3 ; Glyass, Elena^2

Peter the Great St. Petersburg Polytechnic University, Politechnicheskaya str., 29, Saint Petersburg

195251, Russia^1

Saint Petersburg State University of Economy, Sadovaya str., 21, Saint Petersburg

191023, Russia^2

Saint Petersburg State University of Architecture and Civil Engineering, 2-ya Krasnoarmeiskaya str., 4, Saint Petersburg

190005, Russia^3

关键词: Compliance costs;    Correlation analysis;    Economic development;    Economical systems;    Innovation indicators;    Innovativeness;    Standard costs;    State regulations;   

Others  :  https://iopscience.iop.org/article/10.1088/1757-899X/497/1/012050/pdf
DOI  :  10.1088/1757-899X/497/1/012050

来源: IOP

【 摘 要 】

Theoretical and methodical provisions of compliance costs influence on the level of economy innovativeness are systematized in this article. The concept of compliance costs in the world literature is investigated, their role in the state regulation quality assurance is determined. Methods of correlation-regression analysis are used to evaluate interconnection of compliance costs in the sphere of tax payment and a number of indicators of social-economical system innovative development. The correlation analysis of interconnection between other components of standard costs was carried out (in particular, aggregate tax burden) in order to establish the influence of different elements of standard costs on the innovation indicators. The analysis has allowed making a conclusion on the absence of significant interconnection of compliance costs and the indicators being studied with simultaneous revelation of noticeable connection with a change in tax burden. The conclusion was made on a greater significance of financial component in the composition of standard costs as compared to the compliance costs.