The dissertation is dedicated to the solution of an actual scientific and practical task, which consists in theoretical and methodological substantiation and development of scientific and practical recommendations for the development of innovative activities of small and medium-sized enterprises.
The paper critically elaborates the stages of development of economic scientific thought and performs the periodization of the evolution of innovation theories. Three waves of innovative discourse are distinguished: crystallization of scientific knowledge regarding the role of scientific and technical factors of socio-economic progress; formation of innovation; heterodoxy of innovative development theories. The identification of humanistic, structural and digital paradigms of innovation, which constitute the methodological basis of the modern period of economic science, made it possible to substantiate the growing role of innovative activity of small and medium-sized enterprises for the development of the national economy. The categorical and conceptual essence of the development of innovative activity of small and medium-sized enterprises has been clarified. In the conditions of unpredictability and rapid changes in the external environment, the requirements for the development of innovative activities of small and medium-sized enterprises are changing. The methodical toolkit for the analysis of conditions for the development of innovative activities of small and medium-sized enterprises has been improved, which, unlike the existing ones, combines different levels of the economic system and includes a quantitative component in the form of global data of world organizations, systematized statistical indicators for selected subsystems, and qualitative methods based on adapted linguistic-analytical technologies, which collectively allowed to identify gaps, problems and opportunities for the development of innovative activities of such enterprises. According to the results of a comprehensive study, existing gaps were identified, which are caused by the weak development of the consumer market; key problems, including a weak institutional basis and underdeveloped innovation infrastructure, as well as new opportunities for the development of innovative activity in the conditions of modern challenges have been identified. The scientific and practical approach to the identification of drivers and triggers of the development of innovative activities of small and medium-sized enterprises has been specified, which, unlike others, is based on the proposed mechanism for detecting the impact of global processes on the macro-environment of the enterprise and the use of the developed strategic BOB-analysis, which logically connects the prerequisites (background), opportunities and conditions for a breakthrough with the state and changes in the factors of the external environment, which makes it possible to identify incentives and impulses of innovation among them. The system of activation of the development of innovative activities of small and medium-sized enterprises has been improved, which is built on the results of strategic analysis and cognitive modeling, which, unlike the known ones, corresponds to the proposed principle of the organicity of innovative development, allows to coordinate opportunities and challenges, to determine the means and levers of the interaction of infrastructural and financial components and makes it possible to develop, substantiate and choose the optimal scenario for the formation of conditions for the promotion of such development. The theoretical-methodical approach to the justification of tax support measures for innovative small and medium-sized enterprises, which, unlike the existing ones, takes into account the level of their innovative development and allows for the purposeful use of tax support tools, has gained further development. The scenario approach to justifying the choice of financial instruments for the development of innovative activity has been improved, which, unlike the existing ones, takes into account the stage of the innovation process, options for using financial instruments, which made it possible to offer alternative sources and ensure improved access to financing of innovative activities of small and medium-sized enterprises. The proposed scenarios allow you to correlate the stage of the innovation process with possible options for using financial instruments and choose the appropriate and affordable one: factoring, leasing, venture and private investments, business angel investments, and crowdfunding. The practical value of the obtained results, conclusions and recommendations is confirmed by their implementation in the activities of Ukrainian enterprises: LLC "HARPROD" (No. 200/5 dated 11.06.2020), PE "BS-SERVICE" (No. 1/09- 15 of 09/15/2021).
