Financial and legal policy of Russia in the field of support and development of innovative activity

   The relevance of the article is due to the need to address the issues of stimulating innovation in the face of new political and economic challenges. At the end of 2021, Russia took 45th place in the global innovation rating compiled annually by the World Intellectual Property Organization, which does not correspond to its innovative potential. The study itself shows that in terms of the number of specialists with higher education, Russia ranks 18th, and in terms of the quality of human capital and science, it holds positions in 29th place. A significant negative role in the above rating is played by the index of state regulation of innovation activity and, as a result, the level of market development. An assessment is made of the development of priority areas of financial and legal policy in the field of supporting promising innovative enterprises. It was noted that their list includes innovative scientific and technological centers, industrial and technology parks, innovation centers, territories with a special economic regime that allow them to enjoy preferential terms and preferences. The article analyzes the modern financial and legal policy of the state in the field of innovation, summarizes the results of the implementation of state strategies and programs, analyzes proposals for improving the financial and legal regulation of innovation. It is determined that in the structure of the financial and legal policy in the field of development of innovation activity, one can single out budget and tax policy. It is substantiated that the efficiency of innovation development directly depends on tax support measures and improvement of tax legislation. It is noted that the cooperation of higher educational institutions and companies plays a significant role in the development of innovations, therefore, a clear legal regulation of this area is necessary. It is concluded that it is necessary to pay special attention to the development of financial and legal policy in relation to the subjects of innovation, which combine education, science, production, business and the state.

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