STATE FINANCIAL SUPPORT OF INNOVATION IN THE NATIONAL CONTEXT OF NEO-INDUSTRIAL DEVELOPMENT

Abstract

The article examines the main aspects of innovation of economic entities in the national model of neo-industrial development, which forces them to review the strategic vectors of their activities and pay close attention to ensuring the innovative path of development. The generalized set of global factors, which in the conditions of close world economic ties are the main reason for the rapid decline in innovation activity of domestic industrial enterprises and low competitiveness of products on a global scale. Based on the grouping and analysis of statistical indicators on the total cost of innovation by funding sources, it was found that among a number of factors restraining innovation of industrial enterprises the most significant factor is the lack of a clear set of government measures in this area and the need to strengthen public financial support, because innovation activation is mostly carried out at the expense of non-state funding. Based on the analysis of foreign practice of stimulating innovation activity of economic entities, it is proved that the solution of this problem must take into account the positive world experience, which is based on a balanced concept of public funding based on preferential taxation and depreciation policy as a direct stimulus and further support of innovation. activities. The article also proves the expediency of innovation activity mainly due to the release of a certain part of financial resources due to the introduction at the state level of special regimes of accounting, depreciation and tax policy. Based on the study, a structural and logical scheme of intensification of innovation in neo-industrial development based on optimization of funding sources and financial and economic measures of state regulation through the mechanism of accelerated depreciation and the introduction of a set of tax preferences, which, in turn, should ensure innovation in national conditions of the neo-industrial model, accelerate the introduction of the fifth and sixth technological systems and determine the transition of productive forces and production relations within the economic system of Ukraine to a whole new level of quality.