Accounting-analytical model of innovation-active business entities

The necessity of improving the tools of indirect stimulation of the innovation-active business entities is substantiated. A review of the views of various authors on the problem of stimulating the activity of innovative business entities is presented. The necessity of the development of accounting and analytical support of the innovation-active business entities in order to generate relevant information on innovation processes for internal users is substantiated. The main stages of the author's method for adjusting tax rates within the regional taxation are presented. The factors influencing the innovation activity of the business entities are singled out. The definition “management accounting of innovations” is specified. The aims and the objectives of the management accounting of innovations are submitted. The objects of valuation in the management accounting of innovations are categorized. The stages of budgeting the innovative development are developed. The indicators of the budget of innovative development are formed. This model allows increasing the efficiency of the innovationactive business entities. Keywords—innovations, innovation-active business entities, management accounting of innovations, budgeting, budget, innovation activity. I. EXISTING PROBLEMS OF TAX TOOLS TO STIMULATE INNOVATION ACTIVITIES The key priority of the country's development to implement the process of Russia’s integration into the international economic space is innovation development of all spheres of social life. Innovative activity contributes to achieving the leading positions in the market. Significant financial resources are required to implement the priority tasks of the country. There are two distinct issues of concern: one relates to the searching for and selecting of the most accessible sources of financial support for the innovation activities and the other concerns the problems of accounting and disclosure information on innovative activities. The high cost of innovations, slow payback of innovations, the uncertain economic situation in the country, the high interest rates on loans are the strongest negative factors hindering the innovative and investment activity of companies. In this connection, the development of tools of indirect stimulation of the innovation-active business entities is relevant. In addition, the development of approaches to reflecting innovation activity objects and the sources of their financing is becoming increasingly important. L. V. Marabayeva, O. A. Sokolov, investigating the state regulation of scientific innovation activity in Russia, note that the influence of the government on the innovation processes can be expressed in the form of direct financial support to the innovation-active business entities or indirect methods (tax, customs and other benefits) [1]. I. S. Javadova also distinguishes direct and indirect methods of state innovation stimulation. The latter include tax and depreciation regulation, loans at reduced credit rates and government guarantees for loans, customs tariff regulation [2]. A. U. Bakhchisaray focuses on indirect methods of innovation activities stimulation. In his opinion, the indirect methods are directed to stimulate innovative processes, on the one hand, and to create favorable economic conditions and a socially-political climate for scientific and technical development, on the other [3]. Among these methods, the author includes the state investment guarantees, equipment amortization programs, measures to form and improve innovation infrastructure, venture financing, the weakening of rigid migration legislation, severe restrictions on the use of old technology and a tax credit. The directions of the tax policy of the Russian Federation to implement the Strategy for the Development of Russia until 2020 underscore the importance of optimizing the existing system of tax benefits, as well as eliminating the available opportunities for tax evasion [4]. It becomes necessary to improve the tools of innovation processes tax stimulation with subsequent accounting and analytical support of innovation-active business entities to generate relevant information on innovation processes for internal users. Tax incentives for the innovation-active business entities should be understood as a set of actions aimed at strengthening the interest of innovation-active business entities in the effective use of basic productive funds in the social useful and other encouraged activities, related to the development and implementation of new or improved products, technological processes and other types of Trends of Technologies and Innovations in Economic and Social Studies (TTIESS 2017) Copyright © 2017, the Authors. Published by Atlantis Press. This is an open access article under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/). Advances in Economics, Business and Management Research, volume 38