Homon M. Evaluation of the State Regulation Potential of Enterprises Innovative Activity.

The dissertation is devoted to the improvement and further development of theoretical provisions, development of methodical and practical recommendations for assessing the potential of state regulation of innovation. In the dissertation on the basis of the analysis of specific manifestations of potential, systematization of scientific approaches to definition of potential, and also the morphological analysis of concepts «state regulation» and «innovative activity of the enterprises» the concept «potential of the state regulation of innovative activity of the enterprises» was formulated. States through the use of instruments of state regulation to provide a stimulating effect on the implementation of innovation processes in enterprises by creating favorable conditions for enterprises engaged in innovation. According to the results of retrospective analysis of the regulatory framework for state regulation of innovation, as well as analysis of the current state of regulatory and legislative support for state regulation of innovation, it was found that economic and organizational support for state regulation of innovation in Ukraine is not effective and purposeless. A methodical approach to assessing the potential of state regulation of innovation activities of enterprises is proposed, which will provide a qualitative and quantitative description of the potential of state regulation of innovation activities of enterprises in terms of basic integrated indicators of components of state regulation potential of innovation activities. Such components of the potential of state regulation of innovative activity of enterprises as «Innovative activity of enterprises», «Efficiency of enterprise activity» and «State stimulation of enterprises» are singled out. The proposed methodological approach will determine the state of state regulation of innovation activities of enterprises in the dynamics and identify aspects of state regulation that positively or negatively affect the implementation of innovation activities by enterprises. A methodical approach to the formation and implementation of the potential of state regulation of innovation of enterprises, consisting of three blocks - block 1: the formation of information space on the criteria of legislative and organizational and functional support, state readiness to stimulate innovative development, potential and real opportunities for state interaction and enterprises in order to determine the components that make up the organizational and functional structure of the potential of state regulation of innovation activities of enterprises; block 2: formation of a three-component model of realization of the potential of state regulation of innovative activity of enterprises according to the components of expediency, efficiency and effectiveness of the introduced and applied instruments of state regulation; Block 3: reasonable choice of tools for state regulation of innovation in accordance with the potential and actual capabilities of the subjects of innovation relations. The set of principles concerning formation and realization of potential of the state regulation of innovative activity of the enterprises on components of definition and key aspects of potential of the state regulation of innovative activity of the enterprises is formed. An assessment of the implementation of the potential of state regulation on the components of expediency, effectiveness and efficiency of the implemented regulatory instruments, namely - preferential taxation. It is theoretically substantiated that tax benefits are a tool for realizing the potential of state regulation of innovation on the principle of incentives. The expediency of introduction of instruments of state regulation on the criterion of budgetary capacity of introduction of such instruments as preconditions of state regulation of innovative activity is estimated. The coefficient of efficiency is offered, which represents the ratio of the amount of tax benefits provided to the amount of costs for innovations at the expense of own funds of enterprises. Calculating the level of effectiveness of tax benefits at each stage of the innovation life cycle allows us to identify at what stage there is the greatest need for government incentives. The sequence of the procedure of substantiation of the choice of instruments of state regulation of innovative activity taking into account the level of potential of state regulation of innovative activity of enterprises and results of estimation of components of realization of potential of state regulation of innovative activity of enterprises is offered. The practical value of the obtained scientific results of the research is corroborated by certificates of implementation into the activities of «URSK» LLC (No 151/31 of 20.02.2019), «KHARPROD» LLC (No 200/1 of 10.06.2020), Izyum District Council of Kharkiv Region (No 128/01-31 of 25.06.2020).