ABSTRACT
Modernization of economy and formation of innovation-driven growth model of Russia is impossible without the development of the sector of high-tech entrepreneurship. Conceptual relation between these processes is that the level of competitiveness of industrial enterprises increases in the course of performing active industrial policy that supports the enterprises, which use high technologies, and is oriented on the arrangement of conditions for their competitive development. On the basis of the experience of other countries and the data of comparative analysis, this chapter shows that customs tariff regulation and tax depreciation policy are efficient instruments to ensure the competitiveness of business entities, which use high technologies. Depreciation policy has a significant impact on improving the competitiveness of high-tech enterprises. At present, there is a need to revise the use of depreciation deductions in industrial production, which are some of the most effective sources for the performance of investment activities.
