Innovative activity in the post- industrial economy and its stimulation by the mechanism of tax levers

Introduction. The current stage of economic development is characterized by qualitatively new requirements related to the peculiarities being at peak growth cycle innovation and business activity. Globalization, informatization production, need adapt changes in global situation, growing share importance intellectual innovative industries are all characteristic post- industrial economy. A number internal external factors influence activity both macro micro levels, one which tax incentive mechanism.Purpose. purpose article identify main trends world general Ukraine particular, provide a critical description methods incentives as most important on such adopted domestic foreign fiscal systems.Methods. To achieve goal set out study, author uses scientific methods: induction deduction, analysis synthesis, statistics, analogies (for studying conceptual apparatus), dialectical approach knowledge phenomena processes, made it possible reveal relationship between macro- micro-level formation systems, system State accounting analytical an enterprise.Conclusions. identified reasons for decline enterprises disclosed. mechanism policy stimulation enterprise researched.Discussion study significant that innovations develop realizing their positive impact enterprise.