Налоговые льготы для высокотехнологичных компаний: особенности и перспективы

Российский юридический журнал. 2023. Т. 149. № 2. С. 143–152.

Якушева Е. Е.

A topical issue of economic policy of the modern State is the development of high-tech industry and production that significantly increases the economic, innovation and scientific potential of the country; the transition to a high-tech type of economic development is reasonably recognised as a strategic task of the State. Such development is ensured by a number of financial and legal incentives, primarily in the field of taxation. The article considers a phenomenon of high-tech companies and analyses the tax incentives applied to high-tech companies, including those operating in the IT-sphere, and the measures to improve legislation in the area under study. Some features of the legal regulation of tax incentives for the activities of high-tech companies are revealed. It is noted that the current tax incentives for high-tech companies, due to the legal imperfection of the norms enshrining them, cannot be regarded as sufficient to achieve the planned and expected level of support for the high-tech sector of the economy.

Keywords: налоги, информационные технологии, налоговое стимулирование, налоговые льготы, information technology, инновационный проект, taxes, tax incentives, высокотехнологичное производство, innovation projects, high-tech production, high-tech company, IT-sphere, высокотехнологическая компания, IT-сфера