The Problem of Separating the Effects of State Financial Support and its Solutions

The problem of finding the most effective instruments of state support within the framework of the implementation of national projects is relevant and largely justified by the lack of an adequate approach to assessing the effectiveness of each individual instrument (tax, budget, credit incentives in their complex application. The subject of the study is the separation of the effects of state financial support of economic entities.
The purpose of the work is to develop a methodological approach to assessing the separate effects of state support of economic entities based on the analysis of modern theoretical views and applied practice. The article analyzes modern methods of assessing the effects and effectiveness of state financial support used by the executive authorities of the Russian Federation: comprehensive assessment of indicators, agile methodology, point-rating assessment, integral indicator. The advantages and features of the agile methodology of the Federal Tax Service of Russia, which allows assessing the effectiveness of tax benefits in relation to specific taxpayers, are considered. As a result of their analysis, two sections of the assessment were identified: general and separate separately. The features and possibilities of using multidimensional tools for separating the effects of various instruments of state financial support are characterized. The approbation of tools for separating the effects of instruments of state financial support for industrial production was carried out on the example of a combinational two-factor grouping.
Conclusions are drawn about the effectiveness of joint and separate application of budgetary, credit and tax instruments to support industrial production within the framework of the national project “Labor Productivity”.
The novelty of the research lies in the development of a methodological approach that allows separating the effects of the use of tax, budgetary and credit instruments of state financial support and based on the use of combinational statistical grouping.

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