摘要：The development of science-intensive industry and the availability of a system to support scientific activities today occupy a key place in the policy of any strong and independent state. In recent years, grants have become a priority in the formation of sources of funding for research and innovation in various fields. In accordance with the strategy of innovative development for the period up to 2020 the procedure of improvement of the legislation of the Russian Federation providing legal regulation of grant support of scientific activity is carried out in Russia. However, the process of improving Russian legislation in the field of research funding has not yet been completed. The main problems today are the uncertainty of the legal regime of the grant in the Russian legislation, the lack of a clear mechanism governing the relationship of grant-givers, grantees and procedures for the provision of scientific grants, as well as the imperfection of tax legislation on the taxation of grants.
