Legal security of tax stimulation of innovation activities: retrospective and prospects

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Analysis of preferential taxation laws for innovative activity in Ukraine, suggesting improvements for better efficiency.

Preferential taxation of innovative activities can improve legal support in Ukraine, encouraging economic growth.
The analysis identified past and current laws on tax benefits, revealing ineffectiveness for small enterprises.
Exploring foreign models shows a need for a differentiated approach to taxation for various business sizes.
Adapting legislation to include better tax incentives can align Ukraine's laws with EU standards and promote innovation.

Dmitry Aleksandrovich Vysotsky (2025) studied this question.

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