taxation

Introduction. The article examines the general immunity of the Russian economy to innovation, which is inherent in it at the present stage. It is caused by a number of macro and microeconomic, as well as institutional factors. This was an important reason that did not allow us to achieve a number of ambitious economic goals set by the country’s leaders. Theoretical analysis. The review of empirical and statistical material confirms the negative trends that exist in Russian economy, associated with a decrease in the innovative activity of enterprises and organizations. Among the macroeconomic factors of innovation immunity of the Russian economy, the following are distinguished: a one-sided developed economic structure with a hypertrophied predominance of raw materials and energy-producing industries with a low added value of the final product; insufficient aggregate demand for innovation on the part of the state, firms and households, as well as the lack of investment resources for enterprises and organizations to implement innovation activities. Microeconomic factors of the Russian economy’s immunity to innovation are: lack of internal sources of financing from enterprises; the high cost of credit resources; lack of tax incentives and the lack of effective state support for innovation, especially at the level of small and medium-sized businesses. support for innovation, especially at the level of small and medium-sized businesses. Results. It is concluded that the support of innovation activity requires the protection of property rights, a fair tax and judicial system, the absence of administrative barriers and excessive regulation, the presumption of innocence of the entrepreneur, and general political and economic stability. At the present stage, it is necessary to develop a unified state strategy for innovative development, focused on increasing labor productivity and achieving sustainable economic growth, support innovation, especially at the level of small and medium-sized enterprises.