PROBLEMS THE STIMULATING ROLE OF TAX INCENTIVES IN THE DEVELOPMENT OF INNOVATIVE-INVESTMENT PROCESSES
In the article on the basis of the analysis the conclusion about the ineffectiveness of the current system of tax incentives in stimulating innovative and investment processes in the Russian economy. On the basis of the critical analysis used in the Russian tax system form of tax exemptions justified recommendations for their systematization and unification. Possible ways of increase of efficiency of tax incentives depending on the usage forms and types of tax benefits. Recommendations for turning tax incentives into a powerful catalyst for additional financial resources for financing innovation and investment projects.