“Quasi Self-financing” Innovative Activity of Enterprises as an Element of the System of State-Private Partnership

The possibilities and sources of financial support to stimulate innovative activity of industrial enterprises are considered. It is shown that in Russia, in contrast to developed foreign countries, direct public financing is not enough, and the existing system of tax benefits does not have a significant impact on the activation of innovation. The system of public-private partnership proposed by a number of scientists does not imply the use of new sources of financing for innovation. To enhance the innovative activity of industrial enterprises, it is proposed to use the mechanism of "quasi-self-financing", the basis of which is the effect of innovative tax leverage. Part of the tax increase can be accumulated in special innovation funds to finance the innovation of other innovation-active enterprises. Thus, there is a new element or type of public - private partnership.