Оценка влияния комплаенс-расходов на показатели инновационного развития экономики

Иванова М.В.¹, Гармасар О.А.¹
¹ Санкт-Петербургский государственный экономический университет, Россия, Санкт-Петербург

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Креативная экономика ^{(РИНЦ, ВАК)}
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Том 12, Номер 2 (Февраль 2018)

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Аннотация:
Статья систематизирует теоретические положения влияния комплаенс-расходов на показатели инновационного развития экономики и включает оценку этого влияния. Исследовано понятие комплаенс-расходов в мировой литературе, установлена их роль в обеспечении качества государственного регулирования. Методами корреляционно-регрессионного анализа оценивается взаимосвязь комплаенс-расходов в сфере уплаты налогов и ряда показателей инновационного развития экономики. Проведен корреляционный анализ взаимосвязи иных составляющих нормативных издержек (в частности, совокупной налоговой нагрузки) и показателей инновационности в целях выявления вклада элементов в общий эффект. Анализ позволил установить отсутствие значимого влияния комплаенс-расходов на изучаемые показатели, при параллельном выявлении заметного влияния изменения налоговой нагрузки. Сделан вывод о большей важности финансовой составляющей в составе нормативных издержек по сравнению с комплаенс-расходами.

Ключевые слова: инновации, инновационное развитие, государственное регулирование, оценка регулирующего воздействия, Комплаенс-расходы

JEL-классификация: O30, O38, H83, P43

Тезисы (Highlights):

1. Два основных эффекта внедрения регулирующей нормы: негативный - возникновение нормативной нагрузки, и позитивный, стимулирующий.
2. Комплаенс-расходы - расходы, которые несут субъекты, на которых направлено регулирование, чтобы соблюсти требования закона.
3. Гипотеза: существует корреляция между величиной комплаенс-расходов по налоговому регулированию и показателями инновационного развития.
4. Вывод исследования: отсутствует значимое влияние комплаенс-расходов на изучаемые показатели.
5. Выявлено отрицательное воздействие совокупной налоговой нагрузки на инновационное развитие.
6. Негативное воздействие нормативных издержек обеспечивает налоговая нагрузка, а не комплаенс-расходы, государство должно оценивать ее.

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Bezlepkina I.V., Jongeneel R., Brouwer F., Dillen K. et al. Costs of compliance with EU regulations and competitiveness of the EU dairy sector. Academia. [Электронный ресурс]. URL: https://www.academia.edu/1296531/Costs_of_compliance_with_EU_regulations_and_competitiveness_of_the_EU_dairy_sector ( дата обращения: 20.02.2017 ).
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Assessment of the impact of compliance costs on the innovative development indicators

Ivanova M.V., Garmasar O.A.

Journal paper

Creative Economy ^{(РИНЦ, ВАК)}
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Volume 12, Number 2 (February 2018)

Citation:

Abstract:
The paper systematizes theoretical provisions of the impact of compliance costs on the innovative development indicators and provides the assessment of this impact. The authors study the concept of compliance costs in the world literature; we define their role in ensuring the quality of state regulation. Using regressive and correlation analysis methods, the authors assess correlation between compliance costs in the field of tax payment and a number of indicators of innovative economic development. The authors also conduct correlation analysis of the interrelation between other components of the regulatory costs (in particular, the total tax burden) and innovation indicators in order to identify the contribution of elements to the overall effect. Analysis shows that there is no significant impact of compliance costs on studied indicators while revealing the appreciable impact of change in tax burden. We draw conclusion about the great importance of the financial component in the composition of regulatory costs in comparison with compliance costs.

Keywords: innovation, government regulation, innovative development, regulatory impact assessment, compliance costs

JEL-classification: O30, O38, H83, P43

Highlights:

1. There are two main effects of the introduction of the regulatory standard: the negative one – emergence of regulatory load; and the positive one that stimulates innovations.
2. Compliance costs are costs that are incurred by all the subjects at whom regulation may be targeted to comply with the regulatory requirements.
3. The research question is whether there is a correlation between taxation compliance costs and several key innovative development indicators.
4. The conclusion of the study is that there is no significant impact of compliance costs on studied indicators.
5. We reveal a negative impact of total tax burden on the innovative development.
6. Compliance costs do not provide negative impact of regulatory costs, tax burden does, the state should assess it.

References:

Ames E., Rosenberg N. (1963). Changing Technological Leadership and Industrial Growth Economic Journal. (73). 13-31.
Barbone L., Bird R.M., Vázquez Caro J. The Costs of VAT: A review of the literatureCase Network Reports. Retrieved February 20, 2017, from http://dx.doi.org/10.2139/ssrn.2024880
Bezlepkina I.V., Jongeneel R., Brouwer F., Dillen K. et al. Costs of compliance with EU regulations and competitiveness of the EU dairy sectorAcademia. Retrieved February 20, 2017, from https://www.academia.edu/1296531/Costs_of_compliance_with_EU_regulations_and_competitiveness_of_the_EU_dairy_sector
Blind K. (2012). The Impact of Regulation on Innovation Nesta Working Paper. (12/02). 1-40.
Carlin W., Soskice D. (2006). Macroeconomics: Imperfections, Institutions & Policies Oxford: Oxford University Press.
Doing Business 2017: Equal Opportunity for All. Washington, DCWorld Bank. Retrieved February 20, 2017, from http://www.doingbusiness.org/~/media/WBG/DoingBusiness/Documents/Annual-Reports/English/DB17-Report.pdf
Fagerberg J., Srholec M., Verspagen B. (2009). Innovation and Economic Development MERIT Working Papers. (032). 3-4.
Gorodnikova N.V., GokhbergL.M., Ditkovskiy K.A.i dr. (2016). Indikatory innovatsionnoy deyatelnosti: 2016 [Indicators of Innovation: 2016] M.: NIU VShE. (in Russian).
Gorodnikova N.V., GokhbergL.M., Ditkovskiy K.A.i dr. (2017). Indikatory innovatsionnoy deyatelnosti:2017 [Indicators of Innovation: 2017] M.: NIU VShE. (in Russian).
Granieri M., Renda A. (2012). Innovation Law and Policy in the European Union Milan: Springer.
Gross domestic expenditure on R&DUnesco. Retrieved February 20, 2017, from http://uis.unesco.org/indicator/sti-rd-gerd-total
Munnich M. (2004). The regulatory burden and administrative compliance costs for companies. A survey by the Confederation of Swedish Enterprise Brussels: Brussels Office.
Nelson R., Winter S. (1982). An evolutionary theory of economic change Cambridge, Massachusetts: Belknap Press of Harvard University Press.
Pelkmans J., Renda A. Does EU regulation hinder or stimulate innovation?CEPS Special Report. Retrieved February 20, 2017, from https://www.ceps.eu/system/files/No%2096%20EU%20Legislation%20and%20Innovation.pdf
Porter M. (1991). America’s Green Strategy Scientific American. (264(4)). 168.
Porter M., C. van der Linde (1995). Toward a New Conception of the Environment-Competitiveness Relationship Journal of Economic Perspective. (9(4)). 97-118.
Regulatory compliance costs assessment guidanceOECD Publishing. Retrieved February 20, 2017, from http://dx.doi.org/10.1787/9789264209657-en
Schumpeter J. (1942). Capitalism, Socialism and Democracy New York: Harper.
Stewart L.A. (2010). The impact of regulation on innovation in the United States: A cross-industry literature review Information. 1-29.
The global picturePwC. Paying Taxes. Retrieved February 20, 2017, from https://www.pwc.com/gx/en/paying-taxes/assets/paying-taxes-2010.pdf
The global picturePwC. Paying Taxes. Retrieved February 20, 2017, from https://www.pwc.com/gx/en/paying-taxes/assets/pwc-paying-taxes-2013-full-report.pdf
The global picturePwC. Paying Taxes. Retrieved February 20, 2017, from https://www.pwc.com/gx/en/paying-taxes/pdf/paying-taxes-2011.pdf
Truntsevskiy Yu.V. (2017). Otsenka izderzhek po soblyudeniyu standartov i pravil regulirovaniya (komplaensa) khozyaystvuyuschimi subektami [Evaluation of the Costs of compliance with standards and regulations (compliance) of business entities ]. Zhurnal rossiyskogo prava. (4). 45-55. (in Russian).
World Bank Doing Business 2016: Measuring Regulatory Quality and Efficiency. Washington, DCWorld Bank. Retrieved February 20, 2017, from http://www.doingbusiness.org/~/media/WBG/DoingBusiness/Documents/Annual-Reports/English/DB16-Full-Report.pdf

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Assessment of the impact of compliance costs on the innovative development indicators