The Impact of Taxation on the Activities of Innovative Enterprises

Abstract

This paper investigates major points of the successful functioning and modernization of the national economy is the transfer of the economy to an innovative development path, the creation of a high-tech and competitive economy. In the transition to the modern model of economic growth, the level of activity of enterprises is of great importance, where high activity is ensured by the leading role of the state in stimulating and determining national priorities and the active influence of the state on the process of innovative development through mechanisms of state tax stimulation of economic development. In conclusion, it makes an emphasis on both theoretical and methodological basis as a whole.