Коротаева Е.Ю.

To achieve strategic goals and increase the international competitiveness of domestic organizations, the state uses various tools to enhance and support innovative activities. The most effective of it are tax instruments, which allow innovation entities to optimize tax liabilities by the amount and maturity dates. The fragmented conceptual apparatus of innovations used in tax legislation and the lack of a universal approach to the development of tax instruments do not ensure their hierarchical unity. The study systematized tax instruments aimed at stimulating innovative activity in the coordinates “taxation’s elements participants in the innovation process”. The conclusion is made about the uneven and unequal distribution of tax instruments, the need to ensure tax peace guarantees and the development of a special taxation regime for innovation entities that provide transparent conditions and parity preferences for participants in the innovation process.