The analysis of international and domestic experience of the regulation of the national intellectual capital
The article describes different approaches to the definition of «intellectual capital» and examines its components, i. e. human capital and intellectual property. A comparative analysis of the various systems of state regulation of the intellectual capital management and the use of intellectual activity in the USA, Great Britain, China, Russia and other countries is conducted. * The study was sponsored by RFH in the framework of the Research project «Development of proposals to improve the efficiency of using the intellectual capital of Russia» (Project no. 15-02-00632). Special attention is paid to the analysis of universities as an important element of the national system of intellectual capital. In particular, brief characteristics of foreign and domestic systems of remuneration of the teaching staff are considered, which provoke the world discussions on the legality of the use of quantitative and expert assessments in the formation of this system, given the current trend towards the use of quantitative performance indicators. The data is given that now most countries prefer a decentralized system of higher education as more flexible and responsive (in spite of the fact that the process of decentralization brings both positive and negative effects). The most urgent problems of the domestic system of state management of human capital and RIA are stated such as geographical remoteness of the regions from the center, horizontal inequality in wages, low salary of researchers, lack in demand for the intellectual property, etc. A pictorial diagram of different kinds of taxation that promote the use of intellectual capital operating in different countries is based on the accumulated experience. The data on tax benefits, stimulating the domestic system of research and development at the federal and regional levels is classified. The analysis of the national system of tax benefits in the use of intellectual capital, the results of which confirm the gap between the scientific and industrial sectors has been carried out. The directions for the improvement of the national intellectual capital management system are outlined.