The article describes a set of state support measures R & D and innovation in the business sector of the European Union member countries. The content of
direct and indirect methods for subsidizing R & D and innovation activities is revealed, the instruments of their practical implementation in the entrepreneurial
sector of various EU countries are systematized. The characteristic long-term trends in the growth volume of state support of R & D and innovation in the
business sector and the displacement of the vector of this support in favor of indirect measures (in the form of tax benefits and preferences)
Keywords: R&D funding, innovation, government regulation, tax relief, European Union
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