Современные налоговые механизмы стимулирования инновационной деятельности организаций Республики Беларусь

Abstract

Applied in the Republic of Belarus measures for tax regulation of innovative activity of companies are considered; the main problems of the tax legislation in the innovative sphere are defined. The best practices of foreign countries in the sphere of tax regulation of innovative activity of the companies are investigated. Practical application of the proposed development on the taxation of innovative activity of the organizations will allow to create favorable social and economic, organizational and legal conditions for innovative development and increase of competitiveness of national economy