# 23 140-145 View full article

УДК 336.225:330.341.1

DOI: https://doi.org/10.36887/2415-8453-2025-1-23

Slobodian Nataliia,
PhD in Economics, Associate Professor of Department of Economic and Law of the Institute of Economics and Management
National University of Food Technologies
https://orcid.org/0000-0002-7788-6060
Levchenko Yuliia,
PhD in Economics, Associate Professor of Department of Economic and Law of the Institute of Economics and Management
National University of Food Technologies
https://orcid.org/0000-0002-1879-7770
Slobodian Volodymyr,
PhD in Public Administration, Associate Professor of Department of Economic and Law of the Institute of Economics and Management,
National University of Food Technologies
https://orcid.org/0000-0003-2503-703X

JEL classification: O30; H25

The study aimed to determine the main areas of strategic business support by providing state tax preferences and supporting innovation activities. The research methodology was a bibliographic method, which, based on the existing achievements of scientists, made it possible to analyze and establish a connection between the existing situation and problems regarding the innovative development of business; a set of empirical research methods allowed us to systematize and evaluate modern trends in ensuring innovative development and tax changes in order to stimulate business development; a graphical method of data presentation provided a visual representation of the processed material. One of the indicators of the state’s innovative development is a set of international meters: Global Talent Competitiveness Index, Global Sustainable Competitiveness Index, Global Innovation Index, and Consolidated Innovation Index. Unfortunately, the current state of the economy does not allow us to use the existing potential. Therefore, the value of these indicators during 2015-2022 has almost not changed. The level of innovative development should be based on an adequate legislative framework. However, the state’s current challenges have not been resolved through the legislative framework, primarily through tax incentives. A possible innovation could be implementing international experience in tax incentives through tax instruments (tax holidays, accelerated depreciation, tax credit, reduction of the income tax rate, investment tax deduction). In Ukraine, relevant draft laws have been developed to support and develop innovative activities of enterprises in 2015 and 2022. They contain a complete list of necessary actions and implementation mechanisms but have not yet undergone appropriate consideration at the legislative level. The new tax reform model “10:10:10” may be an important milestone in the strategic period. This approach’s basis is reducing taxes and their rates while canceling all existing benefits. Reducing and optimizing the number of taxes will significantly reduce the tax burden on businesses, which will ensure the withdrawal of part of the business from the shadows. As a result, the state budget will increase.

Keywords: tax policy, tax preferences, tax incentives, tax innovations, innovation activity, strategic business development.

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The article was received 28.12.2024