Analysis of Foreign and Domestic Experience of State Regulation of Use of the National Intellectual Capital
Ushakova S.E., Zharova E.N., Fetisov Y.V.
Different approaches to the definition of “intellectual capital” are considered in the article. Two components of national intellectual capital are examined – human capital and results of intellectual activity. A comparative analysis of various systems of state regulation of creation, use and augmenting of human capital and the use of results of intellectual activity (American, British, Chinese, Russian, etc.) is presented. A brief description of foreign and domestic systems of remuneration of teaching and research staff based on quantitative or expert assessments or their combination is done. It is noted that the use of quantitative or expert assessments in the remuneration system causes discussions in the world. As far as the system of higher education is concerned the data on current trend towards the decentralized system as more flexible and responsive is presented in the article while noting that the decentralization process brings both positive and negative effects. The most urgent problems of the domestic system of state management of human capital and the creation and use of results of intellectual activity are listed in the article: the geographical remoteness of the region from the center, horizontal inequality in wages, low level of base salaries of researchers, lack of demand for the large quantity of results of intellectual activity, etc. In the description of existing stimulating measures of the development of the sphere of creation and use of intellectual capital the main emphasis is done on the indirect incentives through tax benefits system. The scheme of different kinds of tax incentives for the use of intellectual capital, operating in different countries and the table containing the data on tax benefits, stimulating the domestic system of research and development at the federal and regional levels, are presented. The analysis of the national system of tax benefits in the use of intellectual capital is carried out. The directions for improvement of the national intellectual capital management system are outlined.