FOREIGN EXPERIENCE OF STATE SUPPORT OF INNOVATIVE ACTIVITIES (MACRO- AND MICROECONOMIC ASPECTS)
Authors:   Odessa National Maritime University, Yarovа Nina , Vorkunova Olha ,   Odessa National Maritime University, Baryshnikova Vira ,   Odessa National Maritime University
Published: June 2023

The foreign experience of state support for innovative activities of enterprises at both the macro and micro levels is discussed in the article.An important condition for the dynamic development of the country at the macro level is the accelerated introduction of modern innovative technologies in the economic, social and other spheres with the wide use of the achievements of science and technology.All rapidly developing spheres of public and state life of the country require close support of the reforms on the basis of modern innovative ideas, developments and technologies that ensure a quick and high-quality breakthrough of the country in this area of activity.State regulation of the economy and innovation processes on the macro level,according to scientists, is one of the main conditions for transferring the functioning of the economy to market relations. The main function of the state in the conditions of market relations is the protection of individual freedom, property and entrepreneurship. The government is obliged to work with the market in one harness.To overcome the crisis on the macro level, it is necessary to develop a strategy for maintaining and developing the scientific, technical and innovative potential of the country in the following areas: restructuring the scientific and technical potential in various sectors of the economy, taking into account the concentration of material, financial and intellectual resources; creation of a science and innovation property fund; development of a system for the use of leasing as an effective market mechanism for subjects of innovative activity; improving the mechanisms of the system for attracting bank loans to expand innovation and create conditions for the development of the capital market; creation in financial and industrial groups along with the system of consolidation of financial and production potentials of special innovation centers coordinating and implementing innovative projects; formation of an institute of developers of innovative projects from among scientific and technical workers, scientists and specialists; formation on the basis of funds supporting innovative activity, associations of funds with developed financial capital to help innovative projects; formation of a system for the targeted use of depreciation fund funds to finance activities related to R&D, experimental and other types of work, development of innovations, patenting of new solutions; improvements in tax legislation, which will increase innovation activity.In recent years, in the economically developed countries of the world, there has been a trend towards the widespread use of indirect stimulation methods on a par with direct ones. This is due to the fact that tax benefits involve much less intervention by the state in the economic life of an enterprise and they encourage already embodied actions, while subsidies only those that have yet to be implemented.An important role on the macro and micro level is played by tax incentives, which are used to develop the activities of enterprises that are aimed at stimulating scientific and technological progress and innovation.Some foreign countries use both types of tax discounts at the same time – both volumetric and incremental, but in relation to different types of expenses:in the USA, for private sector expenditures on fundamental research funding, the general incremental discount was supplemented by a volume discount of 20%;in France, newly established small and medium-sized companies are temporarily exempted from paying income tax or have a «tax holiday» with a reduction of 50% of the income tax they pay for the first five years of their activity;in Great Britain, the tax for innovative startups has been reduced from 20%to 1%.The experience of the USA, where the state encourages the interaction of enterprises and higher education institutions in the field of scientific and research work by providing tax benefits, should be used in Ukraine.Businesses provide necessary equipment to universities free of charge and are able to deduct the cost of this equipment from their gross income. This will make it possible to create powerful research centers on the basis of higher educational institutions of the country.In France, the state encourages personnel training:25% of the increase in personnel training costs are exempt from taxes;personnel training costs are not taxed at all if there is high unemployment.One of the methods that has the greatest value as a benefit is the accelerated depreciation method:in Germany, accelerated depreciation is applied in agriculture (up to 50% of the cost of equipment is written off in the first year, up to 80% in the first three years).Among the indirect economic measures of state regulation of innovative activity in the EU countries is the policy of industrial protectionism for the protection and implementation of innovations in the country.Keywords: state support, micro-macroeconomic aspect, innovation activity, strategy, world economy.