Специальные и льготные налоговые режимы как способы существенного стимулирования цифровых инноваций

Финансовое право. 2020. № 9. С. 25–30.

Kopina A. A.

The increase in the number of digital innovations and the expansion of the spheres of their implementation are currently the conditions for the progressive and long-term development of modern states, therefore, the states are adopting appropriate program and regulatory acts aimed at creating the necessary environment for this, including the appropriate legal regulation. Any business activity has tax consequences, therefore it is of great importance to create such tax conditions that will not hinder the introduction of digital innovations, but will stimulate them. The Russian Federation has taken the path of creating a tax preferential regime for organizations engaged in the field of information technology. However, this preferential treatment is not interlinked with ongoing transformations to stimulate digital innovation, which may interfere with the effective implementation of the appropriate experimental regulation. The author comes to the conclusion that the creation of a special tax regime can become a convenient tool.

Keywords: налог, privileges, льгота, tax, специальный налоговый режим, special tax regime