Abstract
In the article results of the comparative analysis of world experience of stimulation of innovative-investment process through theformation of a favorable tax climate are generalized. Development of tax stimulation of innovation activity is considered as a crucialfactor in building a new model of economic growth. It is concluded that within the subject principle there are three elements of thestimulation instrument: amortization privileges, preferences concerning the profits tax, indirect measures of tax stimulation. Conclusionson potential use of foreign tax instruments of stimulation of innovation activity in the Russian conditions are presented.KEY WORDS: tax stimulation, innovation activity, tax credits, investment tax credit, tax research credit, amortization, profit tax ofthe organizations, R&D, modernization.
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