Analysis of foreign practice of tax incentives for the development of high-tech industry

Abstract

The article was prepared based on the results of research carried out at the expense of budget funds under the state assignment of the Financial University. The subject of the study is specific measures in the field of tax regulation of industrial development by the leading industrial powers of the world. The purpose of the work is to explore the use of tax instruments to influence the manufacturing sector of various countries and the areas of their application, considering their evolution and development. The result of the work is the identification of the most promising methods of tax incentives for high-tech industry enterprises, which in the future can be introduced into taxation practice in the Russian Federation in order to stimulate the achievement of the country's technological sovereignty. The main methods used in this study are comparison, classification, statistical and retrospective analysis, as well as economic and mathematical calculations. The result of the work is the identification of the most promising methods of tax incentives for high-tech industry enterprises. The novelty of the study lies in the systematization of tax mechanisms for high-tech industry in industrialized countries, general trends in the development of such mechanisms, as well as justifying the feasibility of using their experience in the Russian Federation. In addition, the novelty lies in making proposals for the adaptation and modification of these mechanisms to Russian economy. The scope of the work is the tax system of the Russian Federation. The main conclusions are the identification among the analyzed instruments the most suitable ones for our country in the current conditions, which in the future can have a stimulating effect on the formation of the technological sovereignty of the Russian Federation, as well as calculation of the potential tax benefits for high-tech industry enterprises.