Theory and practice of intellectual property
№ 1 / 2021
ISSN (Print) 2308-0361
ISSN (Online) 2519-2744
PDF (Ukrainian)DOI: https://doi.org/10.33731/12021.234194
Published 2021-02-01
Legal regulation of UK science parks
Tetiana Postryhan
Ukraine
https://orcid.org/0000-0002-5975-0442
Abstract
The article reveals important legal aspects of the UK science parks, the creation and operation of science and technology parks in Great Britain. The author considers the legislation of Great Britain on the activities of science and technology parks, technological innovations, tax and other benefits. The author traces the development of legislation governing the activities of science parks in Great Britain. Innovative structures, their features are considered. An analysis of research by scientists on state and legal regulation of higher education, research institutions, science parks. The author examines the Government’s policy on the development of the scientific and technical sector of the economy by supporting and encouraging innovation in the scientific and technical sector and the Question of the Great Britain Science Parks. The UK provides significant government support to science parks, fosters cooperation and dialogue between industry and academia in the field of innovation and high technology. In this ma=tter, the state directly funds research partnerships between industry and basic science. The state strategy includes, in particular, the application of direct tax benefits for companies that interact with universities to implement high technology, research and development, tax benefits in the field of depreciation, as well as through financial and technical support of leading universities and public laboratories, grants and grants.
The author notes the important role in the development of innovation policy in the UK plays the creation of information support for innovation.
The author has analyzed the legislation in the field of providing tax-compliant pilgrims for education and distribution. Legislation in the field of supply of taxable pilgrims for additional and retail outlets is stored alongside a number of regulatory legal acts, the main ones being:
– Income and Corporation Taxes Act 1988;
– Finance Act 2000;
– Finance Act 2002.
The author examines the executive authorities that implement state policy to stimulate the development of research and development. The author identifies that the UK is creating numerous innovation centers. The article emphasizes that of particular interest are the model contracts proposed by the Ministry, aimed at the transfer or use of ownership of the results of intellectual activity in the field of innovation. The author states that the British model of state support for innovation can be useful in shaping public policy and creating a legal framework for regulating legal relations in the field of innovation and the interaction of universities with business to implement research and development and high technology.
Keywords: science park, science, legal regulation, high technologies, innovation, benefits, taxes
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