АНАЛІЗ ТА ОСОБЛИВОСТІ СУЧАСНОГО СТАНУ ІННОВАЦІЙНОГО БІЗНЕСУ В АЗЕРБАЙДЖІ

In this paper, investigated the features of the current state of innovative entrepreneurship in Azerbaijan. The author grouped numerous economic problems facing the Republic today, these are the following: socio-economic, industrial, scientific and technical. The analysis of innovation in Azerbaijan shows that the share of the investments are in industries producing consumer goods. At the same time, the author makes suggestions and recommendations towards solving these problems. The purpose of the study is to expand the sales market for products, services, advanced technology, components and equipment manufactured by the parent company. The following factors play an important role for these enterprises: the profitability of operations carried out in Azerbaijan should not be less than in their home country or in the branches of the parent company in other countries. Otherwise, it is profitable for a foreign investor to invest his capital in his home country in government bonds with an average rate of return of at least 9.5%. If the average rate of return in Azerbaijan is less, it makes no sense to invest such huge funds in this country. The object of the study is the process of managing the investment potential of enterprises in various economic conditions. Research methods - modern methods and technologies of scientific knowledge, methods and techniques for conducting scientific research, tools for systemic, comprehensive, economic analysis, principles of managing enterprises and their labor resources. They allow us to consider existing approaches to managing innovations in the activities of enterprises in modern economic conditions. The hypothesis of the study is the assumption about the possibility of determining the logic of studying the process of innovation management at enterprises in modern conditions of uncertainty. Presentation of the main materials. It is proved that epistemology is purposefully applied in the study as a tool of cognition and philosophy of R & D management. A certain philosophy of analysis of innovation activities in Azerbaijan is proposed, which shows that the main share of investments falls on industries producing consumer goods or, to be more precise, trade and intermediary services for the import of consumer goods into the country, taking into account tax incentives provided to foreign investors. The originality and practical significance of the study are confirmed by the proposed philosophy of innovation management at enterprises in modern conditions. Conclusions and prospects for further research. Consequently, using tax incentives, firms evade taxes and receive large incomes from import operations during the "tax holidays". Such a position of the tax regime infringes on the rights of national investors and leads to the migration of national capital outside the republic. To prevent this trend, it is necessary to implement systemic steps to reform the tax regime and create important conditions for Azerbaijani entrepreneurs. These enterprises are a new phenomenon in Azerbaijan and it is necessary to recognize their role in the revival of the national economy, the mechanisms of their functioning and the essence of foreign investment.