Boger O. Tax regulation of the innovation economy formation

This research focuses on the theoretical, methodological and applied problems of the innovative economy formation tax regulation. The substantiation of the existence and the nature of the relationship between tax system and innovative economy in the practice of the EU and Ukraine based on the system analysis have been made by the author. Retrospective analysis of the innovation development theories and analysis of current trends of the innovation activity tax regulation extends the idea of the controversial link between the tax burden and the intensity of innovation for countries with different levels of economic development. Analysis of the institutional support of the innovation economy formation in Ukraine and reasonable ways of improvement has been made. The practical recommendations regarding the expansion of tax instruments based on the comparative analysis of the latest tax reform trends in the EU-27 countries and Ukraine has been formed by the author. The model of the formation innovation economy tax regulation based on the innovation criteria evaluation of enterprises by economic activity in Ukraine allows for the formation of the innovation economy.