International experience of state participation in the development of science and innovation
The analysis of the world experience of state participation in the development of science and innovation, conducted in the previous section of the dissertation work, showed that in developed countries, indirect methods of regulation, in particular tax incentives, receive a noticeable advantage in using them. However, if the state has recognized the importance of the innovation sphere in achieving efficiency and competitiveness in the economy in Russia, the level of tax incentives for enterprises engaged in innovative activities remains insufficient. State indirect methods of stimulating innovation include not only the use of tax incentives by providing tax incentives to innovatively active enterprises, but also budget incentives. Budget incentives are understood as the provision of state support in the form of strategic innovation programs, the allocation of budget funds to support innovative projects, the placement of state orders, the provision of preferential loans, state orders, and the like. In Russia today, there are such constraining conditions for the development of innovative activity of business entities as a sufficiently high level of risk of carrying out innovative activities, an annual increase in tax liabilities, and the lack of tax incentives to increase innovation activity. Taking into account these conditions, it is necessary to support and develop innovative activities in Russia.