Importance The article focuses on identifying the regulatory properties of property tax of organizations concerning the innovative activity of economic entities of the Russian Federation. Objectives The paper aims to determine the dependence of innovative activity of economic entities of the Russian Federation on their tax burden. As well, the paper aims to justify the effectiveness of additional property tax benefits to innovation organizations, stipulated by legislative acts of the Russian Federation. Methods For the study, I used methods of economic analysis: comparison, grouping, and a systematization data balance method. Results I studied the impact of property tax benefits on the innovation motivation of business subjects in the regions. The annual rating of the Association of Innovative Regions of Russia is a basis of the criteria of innovation activity of entities. Conclusions However, my conclusions about the effects of regional benefits on the innovative activity of economic agents, in general, are of speculative nature, for it is not possible to accurately calculate the amount of such benefits. Currently, the existing forms of property tax statistical reporting of organizations do not contain any criteria for determining the innovative thrust of regional benefits. In this regard, to identify the real effect of benefits, I propose certain additions to the Procedure How to Fill Out a Tax Return on Property Tax of Organizations, approved by the Federal Tax Service of Russia of November 24, 2011 № ММВ-7-11/895, namely codes of tax benefits that allow structuring regional incentives for innovation, investment, social, and other ones.
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