MEASURES OF TAX REGULATION OF INNOVATIVE ACTIVITY OF THE ENTERPRISE
The article studies the theoretical and methodological foundations of tax regulation and its role in activating the innovative activity of the enterprise. The need for the development and implementation of a set of tax regulation measures aimed at supporting innovative activity of enterprises is substantiated. Various interpretations of the notion of tax regulation are considered and its economic essence is determined. Based on the analysis of foreign experience and domestic prerequisites for stimulating innovation, the main directions for improving this process at the present stage are proposed.