SPECIAL FINANCIAL LEGAL REGIMES FOR CERTAIN CATEGORIES OF FOREIGN INNOVATIVE INVESTORS

The article examines promising models of special financial and legal regimes for individual foreign innovation investors. It is proposed to divide such regimes into stimulating and restrictive. A classification of foreign entities investing in Ukraine and posing a threat to national security has been created. It is proposed to divide such subjects into 3 main groups: foreign subjects from potentially hostile countries; foreign entities under the control of agents of influence of potentially hostile countries; Ukrainian entities that may pose a threat to national security due to ties with potentially dangerous countries. Based on foreign experience, it is proposed to create new special legal regimes restricting foreign investment in strategic areas of the innovation system. The following financial and legal means of ensuring the national innovation policy are studied as: prohibition of investing in objects critical for national innovation security; restrictions on investment in facilities critical to national innovation security; ban on the alienation of a critical enterprise for national security; restriction of the rights of a foreign investor as one of the owners of an economic entity; special financial control and supervision regime. It is proposed to create a separate state body, whose representatives will be on a permanent basis to constantly monitor the strategic objects of the national economy, control of which passes to foreign investors. The opinion on the need to create incentive tax regimes for individual enterprises and groups of enterprises in the innovation sphere is presented. At the same time, it is possible to introduce such special tax regimes for: enterprises of a separate sphere of the national economy; enterprises engaged in the creation, development, implementation in production of innovations critical to the national economy in a particular area; specific strategic enterprises for national security.