Mechanisms of tax incentives for small innovative entrepreneurship in Russia and abroad, problems and prospects

Innovative entrepreneurship is one of the key drivers for the development of a modern economy. One of the main tools that contribute to the development of this area is tax incentives. In this regard, it becomes necessary to study the mechanisms of tax incentives for small innovative businesses. The article discusses the main tools of tax incentives for small innovative entrepreneurship in Russia. The foreign experience of applying tax benefits and preferences is analyzed. Developed and substantiated recommendations for improving the Russian system of tax incentives for small inno