НАЛОГОВОЕ СТИМУЛИРОВАНИЕ ИННОВАЦИОННОЙ ДЕЯТЕЛЬНОСТИ: ПРОБЛЕМЫ И ОЦЕНКА ЭФФЕКТИВНОСТИ

Background: Stimulation of innovation processes plays important role in today’s world of high technologies. One of the most important components of government support of innovation processes is tax regulation. Analysis of tax benefits, assessment of their effectiveness are the basis of tax regulation. Method: In the study were used scientific methods of research ? observation, logical and structural ? functional analysis, economic analysis. Result: The current income tax legislation was analyzed regarding to benefits and the system of measures to improve innovation activities was offered.