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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Main Author: World Bank
Format: Report
Language:English
Published: World Bank, Washington, DC 2017
Subjects:
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
id okr-10986-28827
recordtype oai_dc
spelling okr-10986-288272021-05-25T09:05:22Z Ukraine Fiscal Incentives for Science, Technology and Innovation Activities : Good Practice Review Report World Bank TECHNOLOGY INNOVATION INFRASTRUCTURE FINANCE GROWTH POLICY TAX INCENTIVES CAPITAL ALLOWANCES DUTY EXEMPTIONS 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 2017-11-13T22:09:25Z 2017-11-13T22:09:25Z 2017-11-01 Report 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 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work :: Other Public Sector Study Economic & Sector Work Europe and Central Asia Ukraine
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
topic TECHNOLOGY
INNOVATION
INFRASTRUCTURE
FINANCE
GROWTH
POLICY
TAX INCENTIVES
CAPITAL ALLOWANCES
DUTY EXEMPTIONS
spellingShingle TECHNOLOGY
INNOVATION
INFRASTRUCTURE
FINANCE
GROWTH
POLICY
TAX INCENTIVES
CAPITAL ALLOWANCES
DUTY EXEMPTIONS
World Bank
Ukraine Fiscal Incentives for Science, Technology and Innovation Activities : Good Practice Review Report
geographic_facet Europe and Central Asia
Ukraine
description 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
format Report
author World Bank
author_facet World Bank
author_sort World Bank
title Ukraine Fiscal Incentives for Science, Technology and Innovation Activities : Good Practice Review Report
title_short Ukraine Fiscal Incentives for Science, Technology and Innovation Activities : Good Practice Review Report
title_full Ukraine Fiscal Incentives for Science, Technology and Innovation Activities : Good Practice Review Report
title_fullStr Ukraine Fiscal Incentives for Science, Technology and Innovation Activities : Good Practice Review Report
title_full_unstemmed Ukraine Fiscal Incentives for Science, Technology and Innovation Activities : Good Practice Review Report
title_sort ukraine fiscal incentives for science, technology and innovation activities : good practice review report
publisher World Bank, Washington, DC
publishDate 2017
url 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
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