PROBLEMS REGARDING THE ACCOUNTING AND PAYMENT OF ROYALTIES

PROBLEMS REGARDING THE ACCOUNTING AND PAYMENT OF ROYALTIES

Authors

  • Mykhailo Mitrakhovych Central Scientific Research Institute of Armament and Military Equipment of Armed Forces of Ukraine
  • Tetiana Kurovska Central Scientific Research Institute of Armament and Military Equipment of Armed Forces of Ukraine
  • Viktor Miroshnychenko Central Scientific Research Institute of Armament and Military Equipment of Armed Forces of Ukraine
  • Oleksii Vasyliev Central Scientific Research Institute of Armament and Military Equipment of Armed Forces of Ukraine

DOI:

https://doi.org/10.34169/2414-0651.2025.2(46).80-85

Keywords:

remuneration royalties, accrual, payment, objects of intellectual property law

Abstract

The article, based on the results of the research, shows that currently there is no procedure for accruing and paying royalties to authors of inventions, utility models and industrial designs. The process of creating patent objects of industrial property is analyzed. It is shown that in the process of creating defense goods, at the expense of budget funds, there are currently unregulated issues, namely: firstly, there is no mechanism for maintaining intellectual property objects created during R&D under a state contract (agreement) for the development of defense goods; secondly, the procedure for paying royalties to authors who are R&D performers is not standardized. The process of using patent objects of industrial property is analyzed. It is shown that currently there is no procedure for accruing and paying for the use of intellectual property objects created during R&D. A mechanism for paying owners of remuneration (royalties) for the creation of objects of patent law of industrial property (inventions, utility models and industrial designs) is proposed. The problem of paying inventors (authors) remuneration (royalties) for the creation of objects of patent law of industrial property (inventions, utility models and industrial designs) is considered.

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Author Biographies

Mykhailo Mitrakhovych, Central Scientific Research Institute of Armament and Military Equipment of Armed Forces of Ukraine

Technical Sciences, Professor

Oleksii Vasyliev , Central Scientific Research Institute of Armament and Military Equipment of Armed Forces of Ukraine

 Candidate of Technical Sciences

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Published

2025-06-30

How to Cite

Mitrakhovych, M., Kurovska , T., Miroshnychenko , V., & Vasyliev , O. (2025). PROBLEMS REGARDING THE ACCOUNTING AND PAYMENT OF ROYALTIES. Weapons and Military Equipment, 46(2), 80–85. https://doi.org/10.34169/2414-0651.2025.2(46).80-85

Issue

Section

INTELLECTUAL PROPERTY
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