Innovation technologies penetrated all spheres of economy in many countries of the world and Uzbekistan is one of them. The reforms being carried out in social and economic life of the country require innovation ideas and technologies. The article analyzes positive overseas experience and practice of using tax systems, which can promote the development of innovation activity and shows the impact of taxation on innovation activity. The subject of the research is mechanism of tax motivation of innovation activity at enterprises of real sector of economy. The author proposes steps aimed at improving economic efficiency of tax motivation in the field of innovation activity of enterprises in the Republic of Uzbekistan, as taxation system plays the most important role in supporting innovation. Mechanisms of tax motivation include creation of such conditions that can promote demand for innovative products and investment into new technologies.