The authors suggest a set of game-theoretical models to optimize taxation and subsidies in order to stimulate innovation entrepreneurship activity. The developed models include strategic components, such as investment in innovation which is determined by management institutions, preferential taxes and subsidies for managers who are active in developing new technologies and investing money in scientific projects. Much attention is paid to barriers for innovation activity, tax invasion, defense of intellectual property, knowledge accumulation and "brain drain" in conditions of competition.

Key words: game theory, hierarchical games, innovation, entrepreneurship, taxation, stimulation, optimization, R&D.