Financial instruments of stimulation of scientific and technical activity: the world practices and Ukrainian realities

In the article there has been made a systemic research of financial (tax, depreciation, credit and others) instruments of stimulation of scientific and technical activity in general and in the developed countries (U.S., Germany, Finland) as well as in China and Russia. The update analysis and problems of development support of the innovative sphere in Ukraine has been made, in particular. There are considered the main forms and principles of stimulation of scientific and technical activity within the framework of the national innovative system. Regular and additional instruments of financial stimulation of innovations in the countries under the world economic recession are generalized. Based on the research there have been made SWOT analysis (the main strengths, weaknesses, opportunities and threats) of innovative development of Ukraine’s economy, which implicitly or explicitly influence the instruments of financing and stimulation of science, innovations and breakthrough technologies in general.