Received 10.02.2019, Revised 11.05.2019, Accepted 26.06.2019
The possibility of an innovation strategy of the state is largely determined by the tax policy pursued in the country. Taking into account the need to modernize the industries operating in the Republic of Belarus, the transition to high-tech industries that allow competing on the world market, the government implements a tax policy aimed at stimulating and activating investment and innovation processes
tax system; tax regulation; VAT; income tax; benefit; innovation