Ukraine Fiscal Incentives for Science, Technology and Innovation Activities : Good Practice Review Report

World Bank

World Bank, Washington, DC

关键词: TECHNOLOGY;    INNOVATION;    INFRASTRUCTURE;    FINANCE;    GROWTH;   

RP-ID  :  120866

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This report is one of four analyticalpieces on Ukraine’s innovation and entrepreneurial ecosystemdeveloped by the World Bank’s Ukraine Technical Assistanceon Innovation, supported by the Swedish Ukraine Financialand Enterprise Sector Recovery and Growth Trust Fund. Thisreport reviews different international good practices inintroducing and implementing fiscal incentives forsupporting science, technology, and innovation (STI) andprovides policy recommendations relevant to theimplementation of such incentives in Ukraine. It focuses ontax incentives as an indirect financial support mechanismfor the private sector’s research and development (R&D)and innovation activity. It identifies the costs andbenefits of a variety of fiscal incentives (six differentregimes) to support STI that have been widely usedworldwide. It is important to note that the good practiceexamples outlined in this report have all been implementedas part of a broader agenda for strengthening the scienceand technology base of the countries in which they were putin place. Each of the policies, in isolation, would not havebeen sufficient to achieve the objectives of the government.The report describes the Ukrainian context, focusing on thestrengths and weaknesses of Ukraine’s science and technologybase, followed by a discussion of the recent