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Technology Commercialization Russian Challenges, American Lessons (1998) / Chapter Skim
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Problems of Taxation and Technology Commercialization in Russia
Pages 50-54

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From page 50...
... Protection of intellectual property from unauthorized use requires the development and adoption by the government of legal norms allowing physical persons and legal entities in both the state and private sectors to create, buy, and sell intellectual property while observing relevant property rights. Regulation of the use of intellectual property created with state funding means that the government not only controls the transfer of such property, but also develops conditions for its transfer.
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From page 51...
... However, most of the legal framework was created and adopted in 1992 and 1993, and therefore it does not reflect the rapid institutional changes, particularly with regard to property, that have taken place in Russia. Certain imperfections in the laws, as well as the absence of an adequately developed system of judicial redress concerning intellectual property rights, may be compensated for, but only to a certain extent, by careful preparation of contracts for the performance of scientif~c-technical work.
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From page 52...
... Nor should it create a single method for calculating the value of intellectual property; questions about the value of intellectual property should be resolved by organizations that handle the commercialization of intellectual property. The President and Government of the Russian Federation should encourage judicial organs to increase its protection of owners of intellectual property in the scientif~c-technical sphere against the property's unauthorized use, including unauthorized use by the government.
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From page 53...
... provided for the support of science by international or foreign organizations, and noncommercial or charitable funds registered with the Ministry of Science and Technology. Although they pay income tax, authors and inventors of scientific works can deduct related expenses that total 20 percent or more of the total income they receive from the use of their intellectual property rights.
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From page 54...
... Furthermore, the policy would encourage scientifictechnical 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 scientif~c-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.
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Key Terms

  • property created
  • draft code
  • russian federation
  • protecting intellectual
  • tax code

  • legal entities
  • income tax
  • ensure legal
  • national economy
  • legal norms

  • draft tax
  • tax brings
  • organizations representing
  • maximum extent
  • intellectual activity

  • total income
  • legal rights
  • federal tax
  • scientific experience
  • appropriate legal

  • executive agencies
  • property implies
  • civil code
  • basic position
  • industrial sector

  • stimulate profitable
  • regional taxes
  • code classifies
  • norms allowing
  • contractual relationships


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