The Tax and Financial Instruments of the State Stimulation for Cross-Border Scientific and Technological Exchange

The article systematizes the main sources of funding for research and development, which has allowed the identification of key areas of financial support for contemporary technological transformations. The necessity of consolidating a significant volume of financial resources for the implementation of technological changes is substantiated, which presupposes the active involvement of all major fiscal regulation instruments. It is proved that the achievement of a cumulative effect from scientific, technical, and innovative activities is only possible under conditions of systematic and sufficient funding for high-tech production and the industrial implementation of research and development results. This is due to the increasing complexity of scientific and technological innovations, the growing demands of consumers, and the corresponding increase in costs for their implementation. The arguments regarding the necessity of restoring the practice of preferential taxation have been analyzed, and the global experience of using fiscal instruments has been summarized, outlining the prospects for their adaptation in the national economy. Attention has been drawn to the importance of strengthening State support and stimulating the innovative activity of economic entities as the main generators of demand for high-tech products. Key contradictions in the application of fiscal instruments have been identified, and the necessity of their elimination to ensure sustainable socioeconomic development of the country has been emphasized. It is found that the approaches to stimulating scientific, technical, and innovative activities, particularly in the field of fiscal regulation, are dynamic and differentiated, which justifies the advisability of taking into account positive international experience. It is noted that the evolution of mechanisms for tax incentives in innovative activities is driven by changes in the structure of research and development funding and the complexity of innovation processes. While in the initial stages, the dominant tool was the reduction of the tax base, the current stage involves more complex and adaptive mechanisms of fiscal stimulation.