FINANCIAL SUPPORT BY THE STATE OF SCIENTIFIC, TECHNOLOGICAL AND INNOVATIVE ACTIVITY IN THE RUSSIAN FEDERATION

Funding for research and development is an important determinant of the state scientific-technical potential and ultimately the impact of scientific and scientific-technical activities. The objectives of government policy to support research and innovation includes the development of national scientific complex in conditions of limited financial resources. In this regard, it is about improving the efficiency of use of Federal budget funds through the use of various forms of financing of scientific research and development. The article discusses the state of the system of financial support of the scientific complex. The application of different mechanisms of influence on the participants of economic relations relating to the commercial implementation of scientific knowledge and technology. The attention is focused on the opportunities closed-end mutual funds for building effective forms of legitimate tax planning. The study is conducted on the basis of the analysis of the applicable financing mechanisms; the need to integrate the efforts of government and business in solving scientific and engineering problems.