Russian mechanical engineering and especially its scientifi c sector are in deep crisis due to the general economic decline, acute shortage of resources, low quality management industry inappropriate assessment role development. Advanced development provides manufacturing with new strategically signifi cant technical means technologies during country’s partial isolation, eventually becomes main...

The article is devoted to the topical issues of determining budget effectiveness use tax incentives for innovation. conceptual difference between “budgetary effect” and “budget efficiency” has been defined. A reasonable criterion budgetary effect, which proposed calculate as financial results innovation expenditures (temporary losses) stimulate method justifying effect by applying an increased ...