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The article presents the problematic issues of tax stimulation of the innovation process in the conditions of formation and further diversification of the innovation economy. The content and main directions of the diversification of the innovation economy are disclosed. Its influence on tax changes and tax incentives is justified. The logical connection of the chain “state regulation of the economy – state regulation of innovative development of the economy – tax regulation of the innovation process – complex tax incentives for innovation and development” is substantiated. [ABSTRACT FROM AUTHOR]