Fiscal stimulation of innovation: the technological breakthrough of the state in new geopolitical realities

<jats:p>The monograph analyzes theoretical and methodological approaches to the formation of fiscal policy to stimulate the innovative development of the state. The best foreign and domestic experience of state fiscal support for innovation is evaluated, target priorities and indicators for assessing fiscal policy to stimulate innovative development in new geopolitical realities are systematized. The necessity of forming technological independence and technological sovereignty as a condition for ensuring Russia's economic security is considered. The concept of the content of fiscal policy is proposed in accordance with the aim of ensuring a technological breakthrough in the new geopolitical realities. It is intended for students and postgraduates of economic specialties, as well as practitioners dealing with fiscal incentives for innovative development of the state.</jats:p>