Tax Incentives as a Tool to Stimulate the Development of the IT Industry
https://doi.org/10.26794/1999-849X-2025-18-5-133-145
Abstract
The subject of the research is current measures of tax incentives for information technology (hereinafter referred to as IT) companies in an unstable economic situation and the transformation of the digital market in the Russian Federation. The relevance of the research is due to the need to integrate the IT industry into global technological processes and follow current trends. The aim of the work is to develop proposals to increase the investment attractiveness of this industry through fiscal support tools, to create a differentiated approach to tax benefits for specialized companies, depending on the scale and specialization of the IT business. As a result of the study, measures are presented to improve the system of tax incentives for IT sector entities in the Russian Federation, and it is necessary to develop a different tax regime for the industry that can offset the artificial restraint on the growth of medium-sized companies in order to preserve preferential preferences. It was noted that there is a need to introduce more flexible tax incentive mechanisms for technology companies to solve current problems in the industry, such as a shortage of qualified personnel, high administrative barriers to benefits, and an increase in budget revenue shortfalls. In order to modernize tax incentives to support businesses, adjustments to tax benefits discussed at the state level were considered. The authors conclude that there is a positive fiscal effect on the budget from the development and implementation of a special tax regime for income from intellectual property and the effectiveness of implementing tools to support small high-tech companies in order to promote the development of the IT industry.
About the Authors
l. A. Dyachkina
Saint Petersburg State University of Economics
Russian Federation
Russian Federation
Lika A. Dyachkina – Cand. Sci. (Econ.), Assoc. Prof. of Department of Finance
Saint Petersburg
A. I. Kozhakina
Saint Petersburg State University of Economics
Russian Federation
Russian Federation
Angelina I. Kozhakina – Student
Saint Petersburg
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Review
For citations:
Dyachkina l.A., Kozhakina A.I. Tax Incentives as a Tool to Stimulate the Development of the IT Industry. Economics, taxes & law. 2025;18(5):133-145. (In Russ.) https://doi.org/10.26794/1999-849X-2025-18-5-133-145
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