Regional Formation and Development Studies

In the article results of the comparative analysis of world experience of stimulation of innovative-investment process through the formation of a favorable tax climate are generalized. Development of tax stimulation of innovation activity is considered as a crucial factor in building a new model of economic growth. It is concluded that within the subject principle there are three elements of the stimulation instrument: amortization privileges, preferences concerning the profits tax, indirect measures of tax stimulation. Conclusions on potential use of foreign tax instruments of stimulation of innovation activity in the Russian conditions are presented.

This paper presents a thorough theoretical scientific analysis on cluster life cycles and highlights in detail the main structuring of the life-cycle types. Moreover, based on the provided example of the maritime industry cluster conditions, the author presents a deductive analysis of the entire cluster life cycle distinguishing the main local and global driving factors. Using scientific literature analysis and synthesis, systemization, as well as deduction there are outlined the emergence and evolution of the key cluster driving forces. Finally, the paper provides the most important findings on the cluster life cycle conditions that have impact on the cluster development processes.