Abstract
The article is devoted to the analysis of legal bases of taxation of innovative activity in the agrarian sphere. The peculiarities of the application of the main measures of tax stimulation of innovative activity in the agricultural sphere, such as «tax holidays», accelerated depreciation of fixed assets, special tax regime, exemption from import duties are highlighted. It is concluded that the tax incentives applied to agricultural producers mainly have an indirect impact on the development of innovation in the agricultural sector. Tax benefits that directly relate to the development of innovation in agriculture, in most cases provided for in special sectoral legislation (agricultural, economic), which excludes the possibility of their application in practice until the relevant amendments to the Tax Code of Ukraine. The necessity of making changes to the legislation in order to optimize the taxation of agrarian business and development of innovations in the agrarian sphere of the economy of Ukraine is substantiated. Keywords: agricultural sphere, innovations in agriculture, taxation, tax incentives, tax holidays, special tax regime
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