TAX INCENTIVES FOR BUSINESS INTEREST IN THE USE OF RESULTS OF INTELLECTUAL ACTIVITY

Tools to stimulate market development of the results of intellectual activity (RIA) may have an impact on both the supply of new products and technologies, as well as on their demand. The state's task is to create incentives for business: firstly, to implement its own research and development to create new products and technologies and their subsequent implementation in production; secondly, to cooperate with science in order to create new products and technologies and their subsequent implementation in production; and finally, to acquire RIA for use in the production process (new equipment, materials, technology, and so on). One of the most acute problems of the Russian economy is little business demand for the existing industrial intellectual property. A system of tax measures to stimulate business interest in using the results of intellectual activity is proposed to implement to change this situation. This will boost the consumption of intellectual property, commercialization of the existing RIA, as well as research and development to create new RIA, which will later be used in the production process, first of all, the new high-tech industries.