Pshyk, B. I. (2010). Vdoskonalennya mekhanizmu podatkovoho investytsiynoho kredytuvannya v konteksti stymulyuvannya rozvytku innovatsiynoyi diyal'nosti v Ukrayini [Improvement of Tax Investment Credit Mechanism in the Context of Encouragement of Innovative Activity Development in Ukraine]. Rehional'na ekonomika - Regional Economy, 58(4), 56-62. [in Ukrainian].

Authors

Resume

A necessity, essence and role of tax investment credit for the development of innovative activity in Ukraine are considered. The features of investment tax credit are outlined and its difference from tax deductions is shown; advantages and disadvantages of its application are presented on the basis of literary sources analysis. Author’s recommendations over the criteria of borrowers for the extension of tax investment credit, calculation of its volume, determination of its terms and registration order and strengthening of role of this instrument in activation of innovative processes are given.

Keywords:

innovation, innovative activity, tax investment credit