Abstract: the article analyzes and evaluates the current state of the mechanism of state support for entrepreneurship in the background of reducing the “shadow economy” in the country in recent years, ensuring transparency and equality, the development of women and youth entrepreneurship, the implementation of investment projects based on new technologies. The author examines the measures taken on the basis of the principles governing the state-entrepreneur relations, and identifies ways to improve the use of incentives in the development of entrepreneurship. The study emphasizes that a generalization of the practice of assessing the effectiveness of tax benefits indicates the presence of three groups of impacts (budget, social and economic), depending on the area of their application. When assessing the effectiveness of tax benefits and their subsequent cancellation (adjustment), it is necessary to determine correctly the results of the benefits and costs applied to achieve the goal, and bring them in a comparable form. The importance of this issue is that it can be judged on its effectiveness depending on the degree of achievement of the planned effect when providing a tax credit. It is considered very difficult to develop a scientifically based methodology to assess the effectiveness of the application of benefits. In this regard, it is necessary to determine and classify the basic requirements (criteria) in the state assessment of benefits.
Keywords: tax benefits, efficiency, evaluation, incentives, public-business partnership