FINANCIAL AND TAX ASPECTS IN THE SYSTEM OF MEASURES FOR IMPROVING EFFICIENCY OF USE OF THE NATIONAL INTELLECTUAL CAPITAL[113]
The goal of the study is to analyze the effectiveness of the existing measures of tax stimulation of development of sphere of use of national intellectual capital and the formation of proposals for the establishment of a mechanism that combines the element of public-private partnerships - industry R & D funds - and the element of tax incentives for big business, financing these funds. The article presents the results of the evaluation of economic benefits of existing incentives and assess the possible effect of the introduction of the proposed mechanism.