It is apparent that the new tax policy should promote the reform of Russian science. First, the policy would compel scientific-technical organizations to cease activities not relevant to their missions, dispose of excess property and land not used in carrying out this work, and concentrate their attention on scientific-technical efforts. Furthermore, the policy would encourage scientific-technical organizations to avoid contracts that do not ensure the appropriate financing and fulfillment of obligations by customers and to seek only those contracts oriented toward creating scientific-technical products that can be quickly and profitably commercialized. At the same time, organizations will have new incentives to take all necessary measures for legally protecting the intellectual property they have created. In this regard, change in the system of payment of workers in these organizations is needed to increase material incentives for inventors and product designers. In addition, development of pragmatic business relations among participants in scientific-technical activity also is needed. Finally, the new tax policy would give significant preferences to international scientific-technical cooperation, which should facilitate intensification of such cooperation.

All of the enumerated elements of internal organizational restructuring will consolidate an important trend that already is becoming evident in the reform of Russian science. Only those scientific-technical organizations with a high-level commitment to commercialize the results of their work will be successful. Such commitment should take into account that the value of commercialized scientific-technical results will grow. Significant non-budgetary sources of financing may become available for scientific-technical activity, allowing scientific-technical organizations to become more independent.

As a result of these developments, some changes in the functions of government will be necessary. In the future, the government should have the following basic roles: collection of information about the research results of scientific-technical organizations, analysis of this information and identification of basic problems, adoption of policies necessary for the activities of scientific-technical organizations, and monitoring the implementation of these policies. Such a course will require increased activism on both the part of representatives of the scientific-technical community and among governmental administrative agencies. In the near term, there is no other realistic path to follow.