ISSUES OF TAX INCENTIVE OF INNOVATIVE ACTIVITIES OF ENTERPRISES

This article is devoted to the study of the role and significance of innovation in the economic development of society. Issues of state support for innovation activities by providing tax incentives for enterprises implementing innovative projects are being considered. The availability of tax benefits and preferences for innovative activities in the regulatory legal documents of the Republic of Uzbekistan is analyzed. The main directions for improving the regulatory and legal aspects of tax incentives for innovative activities are given