Marchenko O. Tax incentives of enterprise innovative activity

Object-the economic relations between the State and the economic agents on the formation of conditions for the implementation of the innovation and commercialization; aim is to deepen theoretical bases and justification of recommendations aimed at improving the effectiveness of tax incentives for innovation; methods-system, dialectic, logical synthesis; statistical methods; novelty - first proposed to limit the use of zero VAT export high-tech innovative products that will enhance the catalytic effect of VAT on innovation activity; results - justification for an integrated approach to identifying areas of improvement of tax incentives for innovation; implemented in Donetsk oblast, the DPA in the educational process at the National University of the State tax service of Ukraine; industry and economic.