Cheberkus D. State regulation of the innovation entrepreneurship development in Ukraine

The thesis concerns the problem of working out the theoretical aspects of state regulation of innovationentrepreneurship towards its development. The tendencies of innovation activity and formation of innovation entrepreneurshipin Ukraine are scrutinized. The peculiarity of state regulation of innovation entrepreneurship in Ukraine are specified, the basicdirections of the public policy towards innovation entrepreneurship development considering WTO conditions are carry out, thebenefits of income tax incentives on research and development expenditures for corporate sector to foster innovationentrepreneurship development in Ukraine are substantiated. The design features of such tax incentives and themethodological concept of evaluation of influence of the R&D income tax credit on state budget of Ukraine are developed, thedirectives for legislation amendment to establish R&D income tax credit are proposed.