Tax incentives for innovative activity in business sector

Scales of tax support of innovative activity of business worldwide are investigated. The spe-cial attention is given the analysis of novations in schemes of the taxation of profit of the en-terprises, to privileges and the preferences focused on motivation of the enterprises-tax bear-ers to innovative activity. On the basis of the data on the countries OECD, EU, BRICS and other states using tax tools for stimulation R&D and innovations, world tendencies of for-mation of effective schemes of tax incentives for innovative activity in enterprise sector are opened

Keywords: innovation, tax incentives, tax relief, R&D tax credit, accelerated depreciation for R&D capi-tal assets, tax holiday, innovative development, foreign experience


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