THE ROLE OF E-COMMERCE IN THE DEVELOPMENT OF INNOVATIVE ECONOMY
L.G. Nikityuk, O.G. Timchuk
Irkutsk National Research Technical University, Lermontova str., 83, Irkutsk, Irkutsk region, 664074, Russia
Keywords: электронная коммерция, инвестиции, бизнес-процессы, конкуренция, инновационная экономика, инвестиционный налоговый кредит, e-commerce, investment, business processes, competition, innovative economy, investment tax credit
Abstract
The article discusses the importance of the e-commerce market in the development of the country’s national economy. Particular attention is paid to the analysis of foreign and domestic experience in the sale of goods through the Internet. On the basis of the conducted research the author’s scheme of mutual relations between participants of Internet trade for development of an innovative component has been offered. The novelty of the presented scheme is the reflection of the sequence of relations between the state and the e-commerce business for the development of the innovative economy, this mechanism can be activated by providing an investment tax credit. With the help of this tool, the state will allow the Russian industry to increase turnover in the production of innovative goods/ services and bring the e-commerce market to a new level. A new experimental innovative method for calculating the investment tax credit repaid by annuity payments is proposed, which allows calculating the amount of the investment tax credit taking into account the accrued interest on payments. Thus, e-commerce will promote the development of an innovative economy with access to new markets, increase competitiveness, reduce financial and time resources, etc.
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