Adaptation of measures of the state fiscal policy for the purpose of forming of favorable innovative conditions
One of the main tasks in the course of implementation of an economic reform is carrying out the effective social and economic policy aimed at innovative development and providing the steady growth of national economy. The relevance of a subject of a research is caused by need of search of effective levers of administrative and organizational and economic impact on growth of innovative activity via mechanisms which stimulate economy to become innovative focused and competitive. Special importance is represented by regulation of innovative development and support of cluster initiatives which are the necessary instrument of transition of the country on the innovative way of development. The research objective consists in justification of need and the proof of a possibility of application of methods of fiscal character for activization of innovative processes, on the basis of the analysis of dynamics of the statistics characterizing tax revenues and expenses on research and development. For achievement of a goal in a research the following tasks are solved: in article the analysis of the theory and practice of application of fiscal methods of state regulation of innovative processes is carried out; shortcomings of the existing legislation which lead to the high level of tax burden, existence of administrative barriers are revealed; the statistical analysis an indicator, characterizing tax burden and assignments of research and development is provided in article. Need and a possibility of decrease in tax burden for the innovative enterprises of Russia is proved. The research objective consists in justification of need and the proof of a possibility of application of methods of fiscal character for activization of innovative processes, on the basis of the analysis of dynamics of the statistics characterizing tax revenues and expenses on research and development. For achievement of a goal in a research the following tasks are solved: in article the analysis of the theory and practice of application of fiscal methods of state regulation of innovative processes is carried out; shortcomings of the existing legislation which lead to the high level of tax burden, existence of administrative barriers are revealed; the statistical analysis an indicator, characterizing tax burden and assignments of research and development is provided in article. Need and a possibility of decrease in tax burden for the innovative enterprises of Russia are proved. In a research theoretical and empirical methods are used, in particular: review of literature, logical and system analysis, methods of collecting empirical data, descriptions, forecast and processing of results of a research. Features of state regulation according to national economy type are considered. Current problems of formation and development of regional innovative clusters are defined. Features of state regulation in the context of innovative development are considered by methods of fiscal policy. In a research theoretical and empirical methods are used, in particular: review of literature, logical and system analysis, methods of collecting empirical data, descriptions, forecast and processing of results of a research. In a research features of state regulation according to national economy type are considered. Current problems of formation and development of regional innovative clusters are defined. Features of state regulation in the context of innovative development are considered by methods of fiscal policy. As a result of a research it is established that one of the most effective methods of state regulation is the fiscal policy, and tax tools are the most effective mechanism of public administration by economy. At realization of effective social and economic policy it is necessary to use as acceptable foreign experience, and to form domestic experience of regulation of social and economic processes. In the conclusion authors have noted that the fiscal policy has high potential in regul