Innovative activity and support of investments: changes in the tax policy at the present stage

The article analyses the main areas of tax policy of the Russian Federation in the sphere of innovative activity encouragement and investments support. The compliance of the tax policy measures with declared goals is assessed. The author considers the most important changes in the tax policy in this sphere at the present stage of the country development. The conclusion concerns incompleteness of the tax policy, which complicates complex and system use of the tax incentives of innovative activity in Russia.