Ukraine Fiscal Incentives for Science, Technology and Innovation Activities : Good Practice Review Report
This report is one of four analytical pieces on Ukraine’s innovation and entrepreneurial ecosystem developed by the World Bank’s Ukraine Technical Assistance on Innovation, supported by the Swedish Ukraine Financial and Enterprise Sector Recovery a...
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| Format: | Report |
| Language: | English |
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World Bank, Washington, DC
2017
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| Online Access: | http://documents.worldbank.org/curated/en/928361509629258438/Ukraine-Fiscal-incentives-for-science-technology-and-innovation-activities-good-practice-review-report http://hdl.handle.net/10986/28827 |
| Summary: | This report is one of four analytical
pieces on Ukraine’s innovation and entrepreneurial ecosystem
developed by the World Bank’s Ukraine Technical Assistance
on Innovation, supported by the Swedish Ukraine Financial
and Enterprise Sector Recovery and Growth Trust Fund. This
report reviews different international good practices in
introducing and implementing fiscal incentives for
supporting science, technology, and innovation (STI) and
provides policy recommendations relevant to the
implementation of such incentives in Ukraine. It focuses on
tax incentives as an indirect financial support mechanism
for the private sector’s research and development (R&D)
and innovation activity. It identifies the costs and
benefits of a variety of fiscal incentives (six different
regimes) to support STI that have been widely used
worldwide. It is important to note that the good practice
examples outlined in this report have all been implemented
as part of a broader agenda for strengthening the science
and technology base of the countries in which they were put
in place. Each of the policies, in isolation, would not have
been sufficient to achieve the objectives of the government.
The report describes the Ukrainian context, focusing on the
strengths and weaknesses of Ukraine’s science and technology
base, followed by a discussion of the recent |
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