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Ukraine Fiscal Incentives for Science, Technology and Innovation Activities: Good Practice Review Report
(World Bank, Washington, DC, 2017-11-01) World Bank
This report is one of four analytical pieces on Ukraine’s innovation and entrepreneurial ecosystem developed by the World Bank’s Ukraine Technical Assistance on Innovation, supported by the Swedish Ukraine Financial and Enterprise Sector Recovery and Growth Trust Fund. This report reviews different international good practices in introducing and implementing fiscal incentives for supporting science, technology, and innovation (STI) and provides policy recommendations relevant to the implementation of such incentives in Ukraine. It focuses on tax incentives as an indirect financial support mechanism for the private sector’s research and development (R&D) and innovation activity. It identifies the costs and benefits of a variety of fiscal incentives (six different regimes) to support STI that have been widely used worldwide. It is important to note that the good practice examples outlined in this report have all been implemented as part of a broader agenda for strengthening the science and technology base of the countries in which they were put in place. Each of the policies, in isolation, would not have been sufficient to achieve the objectives of the government. The report describes the Ukrainian context, focusing on the strengths and weaknesses of Ukraine’s science and technology base, followed by a discussion of the recent
Ukraine Science, Technology, and Innovation Public Expenditure Analysis
(World Bank, Washington, DC, 2017) World Bank
This report is one of four analytical pieces on Ukraine’s innovation and entrepreneurial ecosystem developed by the World Bank’s Ukraine Technical Assistance on Innovation, supported by the Swedish Ukraine Financial and Enterprise Sector Recovery and Growth Trust Fund. This report evaluates the quality mix of public support programs for science, technology, and innovation (STI) in Ukraine and provides recommendations for the improvement of the public support programs’ effectiveness. The evaluation aims to determine the coherence in the allocation of STI expenditures in addressing the main innovation challenges in the country, as well as the main gaps and redundancies. The objective of the review is to increase the efficiency and effectiveness of STI public expenditure and maximize impact. The methodology used builds upon the Public Expenditure Reviews (PER) for STI (Correa 2014) and compares the demand for innovation policies arising from an innovation ecosystem diagnostic with the actual expenditure on STI. Given the lack of budget programming, STI expenditure sourced from the BOOST database only approximates actual expenditure due to the lack of budget codes for all STI-related expenditure. The fact that most expenditure is disbursed as block funding reduced the granularity of the analysis. The analysis uncovered significant gaps related to STI policies and revealed general trends in STI expenditure.
Ukraine Intellectual Property and Technology Transfer Regulatory Review
(World Bank, Washington, DC, 2017) World Bank
This report is one of four analytical pieces on Ukraine’s innovation and entrepreneurial ecosystem developed by the World Bank’s Ukraine Technical Assistance on Innovation, supported by the Swedish Ukraine Financial and Enterprise Sector Recovery and Growth Trust Fund. The review presents an in-depth analysis of Ukraine’s intellectual property system regarding its support to technology transfer and commercialization of publicly funded research and development. The analysis attempts to identify regulatory and framework impediments for the commercialization of publicly funded research and recommends reforms and policies that could improve the framework conditions for intellectual property (IP) and technology transfer (TT). The analysis is based on available legal, regulatory, and policy documents and information from secondary resources as well as qualitative interviews with stakeholders. The review finds that academic and publicly funded research in Ukraine rarely reaches the market due to its inherently basic research orientation; its lack of relevance to local industry needs; low capacity and demand for research by the private sector; legal, institutional, and administrative hurdles; weak culture of research commercialization; and limited incentives for commercialization of research results. Moreover, technology transfer offices and intermediaries are yet to be