IMPLEMENTATION OF “PATENT BOX” REGIME AS A TAX IN-CENTIVES INSTRUMENT TO PROMOTE INNOVATION

Dubkov Denis Alekseevich

This article considers the essence of the “patent box” tax regime which is widespread in Europe, the USA and China and is aimed at tax stimulation of business entities at the stage of gaining income from using (disposal) of the results of research, development and technology. The paper cites the experience of applying the patent box regime in foreign countries; de-scribes the features of this tax regime, its advantages and disadvantages. The article, being based on official statistical data, presents an analysis of results of research, development and technological endeavours covered by legal protection, shows their structure and dynamics, the entities involved in patenting, Russia’s place in the international ranking. The paper pre-sents the current tax incentive instruments in Russia, considers the first steps towards the introduction of the patent box regime. It draws a con-clusion on the need to implement the patent box regime in the tax system of Russia. The obtained results can be used in the formation of theoretical and practical model of implementation of the patent box regime in the tax system of Russia.

Keywords:tax incentive instruments, tax system, patent box tax regime, innovation activities, intellectual activity results, intellectual property objects, intan-gible assets