Mediterranean Journal of Social Sciences MCSER Publishing, Rome-Italy

Aim. The article presents the international experience of introducing tax incentives for research and development in the business sector, the investigation of the possibility of assessing the effectiveness of tax incentives and their impact on the share of expenditure on research and development in the country's GDP. Some recommendations for the improvement of tax support for enterprises conducting research and development are done on the example of Russia.Method. In the article the analysis of existing tax measures to support enterprises is presented. Evaluation of the influence of the introduction of indirect tax incentives for the increase in the share of expenditure on research and development in the country's GDP was performed by the method of correlation-regression analysis.Results. The study showed that not all cases of indirect tax incentives lead to an increase in the share of research and development in the cost structure of enterprises. Tax incentives should be reviewed regularly in accordance with the analysis of changes in key macroeconomic indicators showing the level of innovativeness of the economy. The introduction of tax incentives for R&D expenditure of business may give a positive socio-economic impact.Conclusion. Tax incentives are one of the instruments to encourage the market development of the RIA, which can have a positive impact on the supply of new products and technologies, as well as on their demand