Abstract

Purpose: one of the actual economic science problems is the study of the tax loading influence to the economic activity of the managing subjects which are carrying out an innovative activity. Thus an innovative activity of a business is one of the basic factors capable to provide the innovative development of the country as a whole. The article purpose is the study of the approaches directed to the decrease of the managing subjects’ tax loading. Methods: in the course of the research the comparative analysis methods and the statistical methods of research were used. Results: Firstly, on the results of the research conducted the algorithm of  the  taxes and duties sums calculation was developed on the basis of the tax and customs rates updating taking into account a the admissible limits establishment of their change depending on the activity efficiency of  the  innovatively active managing subjects promoting their activity activization at the expense of the effective utilization of labor, financial, industrial resources at all stages of the innovations life cycle. Secondly, the universal complex technique of the tax rates and the customs duties updating was offered allowing operating the rates of federal, regional, local taxes and also the export and import customs duties depending on the efficiency activity results of the innovatively active managing subjects at scientific, technical, technological and operational stages of the innovations life cycle.

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