Zhelizniak R. Tax Stimulation Of Enterprises' Innovation Activity.

Worldwide experience of the tax stimulation of innovation activity has been given and analyzed; theoretical, methodological and applied regulations of the tax stimulation of enterprises' innovation activity as well as the possible problems related to such stimulation have been generalized. Taxes and duties have been analyzed as the main elements of the tax stimulation of enterprises' innovation activity together with the tax exemptions by the certain taxes and duties, the innovation activity indices. Theoretical and practical proposals for the improvement of tax stimulation of the innovation activity.